During a surveillance ISO 50001:2018 audit at MetroRail Maintenance in March 2026, the lead auditor is reviewing traction-power substations and the wheel-shop HVAC system. The audit trail notes that maintenance records show two bypassed occupancy sensors during night shift work. In the same trail, the auditor finds that an energy target was changed after year-end to match actual performance. Which option best addresses the best audit action or conclusion during audit execution?