Who is responsible for preparing the corrective action plan?

The auditee is responsible for preparing the corrective action plan because they are the party that has control over the processes and practices that need improvement. When an audit reveals non-conformities or areas needing correction, it is the auditee's duty to develop plans and strategies to address the findings. This involves analyzing the audit results, identifying root causes of the issues, and determining appropriate actions to correct them and prevent recurrence.

The auditor, while responsible for conducting the audit and providing an objective assessment, does not create the action plans; their role is to identify issues and suggest areas for improvement. The registrar, typically involved in the certification process, also does not prepare the corrective action plan but may require that one be submitted as part of the certification process. The audit manager oversees the audit process but, like the auditor, does not directly engage in the development of the corrective action plan itself. Thus, it is the auditee who plays a pivotal role in addressing and rectifying the findings of the audit by preparing the appropriate plan.