Issues can be created manually to document audit observations, remediations, or to accept any problems. They are automatically generated from indicator results, attestation results, or control test effectiveness.

Remediating an issue marks an intention to fix the underlying issue causing the control failure or risk exposure. Accepting an issue marks an intention to create an exception for a known control failure or risk. Controls that are Accepted remain in a non-compliant state until the control is reassessed. In this way, the issue can be used to document observations during audits.