In lean software development extra features should be identified as

A successful internal audit depends significantly on obtaining management's cooperation and support. This ensures that the audit findings and recommendations are taken seriously and that there is a commitment to implementing necessary changes. Reporting deficiencies, completing checklist items, and recommending corrective actions are important, but without management support, these actions may not lead to effective improvements. References: "The Internal Auditing Handbook" by K.H. Spencer Pickett.