This document provides a guidance for auditors to classify Critical-Major-Minor findings under all five PSCI principles. It is for guidance only and each organization can have its own interpretations.

It is intended to be a living document, which will be reviewed and updated regularly by SAQ/Audit and Audit Guidance sub team.

This document was updated in June 2024 to align with the updated PSCI Principles. For each principle, the examples have been updated and reviewed by a working group formed from the SAQ/Audit and Audit Guidance sub-team. The updated document now also includes complete examples for the minor classification findings.