Should resolved findings stay in the final audit report?

It depends on significance. If the issue was minor and fully corrected during the audit, it may be handled in a minor-issue log or management communication. If the issue was significant, affected risk exposure, or required governance visibility, the final report should usually include or summarize the original condition, management's corrective action, residual risk, and follow-up plan.

Starting remediation is not the same as proving the risk is resolved. The final communication should be fair to management, but it should not hide a material control breakdown simply because management responded quickly.