Findings should be raised per code requirement as contained in the SIZA Standard, and it should not include multiple findings under one requirement. Auditors should instead group findings that fall under the same section into one finding with an escalated risk rating if it is justifiable. For example, if a business receives several findings related to accommodation, such as broken windows, leaking roofs, hygiene etc., then the auditor can instead group these aspects under one finding focusing on the root cause instead of listing each finding separately.

In cases where multiple aspects address a different root cause or involve a different checklist control point, then the findings must be listed separately. For example, if contracts do not contain all the relevant information and another finding relates to copies of contracts are not provided to all employees.

For guidance on risk ratings and understanding the methodology around the allocation of risk during audits, one can refer to the SIZA Guidance on Risk ratings per category: