ACTION PLAN
An action plan may be produced by the audit team or by the organization's managers, depending on the previous arrangements made at the audit planning stage. An action plan usually contains a list of deficiencies to be rectified, the person responsible for the rectification, and the due date.
The action plan should be followed up and reviewed to ensure that the actions have been carried out, or responsible management has taken the decision that the response to the report is complete. The action plan then forms part of the documentation to be examined at the next audit.