Which of the following elements can be included in an internal audit report?

The correct answer highlights an essential component of an internal audit report, which is the identification of nonconformities, such as specific issues related to training records. Nonconformities indicate where processes do not align with the established requirements of the quality management system. They serve as critical insights for organizations to identify gaps and make improvements in their processes, ensuring compliance with ISO 9001 standards. Recording specific nonconformities helps in tracking ongoing issues and facilitates positive change.

While the other elements listed can be relevant in different contexts, they don’t hold the same weight in the core purpose of an internal audit report. For example, the names of the people interviewed, while important for accountability and verification, do not directly contribute to assessing the quality or effectiveness of the management system. Similarly, the frequency of audits generally pertains to planning rather than the findings of a specific audit. Recommendations for future audits could be considered helpful but do not reflect the findings and compliance details that are critical in assessing the effectiveness of existing processes. Therefore, documenting specific nonconformities stands out as a vital element in the audit report.