A nonconformity is raised against the organisation ' s management system and applicable audit criteria, not personally against an individual manager or top management as a separate auditee. ISO 45001 Clause 5.1 makes top management accountable for ensuring that resources needed for the OHSMS are available, while Clause 7.1 explicitly requires the organisation to determine and provide resources needed for establishing, implementing, maintaining and continually improving the OHSMS. If sufficient objective evidence demonstrates that these requirements have not been fulfilled, a nonconformity is appropriate. However, its wording should identify the organisational failure and the relevant requirement, supported by objective evidence. Option A incorrectly assumes resource adequacy cannot be audited, while D incorrectly treats top management personally as the object of the nonconformity. Additional evidence can be useful, but B does not address the fundamental issue.