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Here's a real situation where an external Auditor of ISO/TS has raised a non-conformance basically by not accepting the decision taken by the Top Management. The Top Management, while fully in cognizance of a Product not meeting a particular target, decided to go for its launch in the market. Being a OEM, the product targets are generally set by the Marketing team and agreed or traded off by Product Development team. Therefore, can an Auditor question the decision taken by the Top Management to approve deviation?