Namely, what is the standard intending when they want us to discuss OFI's as in input to mgmnt review versus as an output?
For 9.3.2.f, should we discuss what OFIs have already been taken and 9.3.3a should be OFI's that should be taken as an outcome of the review?
If it's the former, how is that different from 9.3.2e - the effectiveness of actions taken to address risk and opportunities?
For 9.3.2.f, should we discuss what OFIs have already been taken and 9.3.3a should be OFI's that should be taken as an outcome of the review?
If it's the former, how is that different from 9.3.2e - the effectiveness of actions taken to address risk and opportunities?