According to ISO 19011:2018, which provides guidelines for auditing management systems, clause 6.7 requires the audit team leader to conduct a follow-up audit to verify the implementation and effectiveness of the corrective actions taken by the auditee in response to the nonconformities identified during a previous audit1. The follow-up audit should be conducted in accordance with the same principles and processes as the initial audit, and should result in a conclusion on the status of the nonconformities and any remaining issues1.
Therefore, when conducting a follow-up audit, an ISMS auditor should consider the following actions:
* Recommend that the outstanding minor nonconformity is dealt with at the next surveillance audit: This action is appropriate because it reflects the fact that the auditee has cleared most of the nonconformities, including the major one, and only one minor nonconformity remains outstanding. A minor nonconformity is defined as a failure to achieve one or more requirements of ISO/IEC 27001:2022 or a situation which raises significant doubt about the ability of an ISMS process to achieve its intended output, but does not affect its overall effectiveness or conformity2. Therefore, this finding does not prevent or preclude the continuation of certification, as long as it is addressed by appropriate corrective actions within a reasonable time frame. The auditor should recommend that the outstanding minor nonconformity is dealt with at the next surveillance audit, which is a regular audit conducted by the certification body to confirm the ongoing conformity and effectiveness of an ISMS3.
* Agree with the auditee/audit client how the remaining nonconformity will be cleared, by when, and how its clearance will be verified: This action is appropriate because it reflects the fact that the auditee has demonstrated commitment and capability to implement corrective actions for the nonconformities identified during the previous audit. The auditor should agree with the auditee/audit client on a realistic, achievable, and effective corrective action plan for the remaining nonconformity, including a clear deadline and verification method. The auditor should also document this agreement in the follow-up audit report1.
* Advise the individual managing the audit programme of any decision taken regarding the outstanding nonconformity: This action is appropriate because it reflects the fact that the auditor has followed a systematic and consistent approach to conducting and reporting the follow-up audit. The auditor should advise the individual managing the audit programme of any decision taken regarding the outstanding nonconformity, such as recommending its closure at the next surveillance audit or agreeing on a corrective action plan with the auditee/audit client. The auditor should also provide sufficient information and evidence to support their decision1.
* Close the follow-up audit as the organisation has demonstrated it is committed to clearing the nonconformities raised: This action is appropriate because it reflects the fact that the organisation has achieved satisfactory results in the follow-up audit. The auditor should close the follow-up audit as the organisation has demonstrated it is committed to clearing the nonconformities raised by implementing effective corrective actions for most of them and agreeing on a plan for the remaining one. The auditor should also communicate the follow-up audit conclusion to the auditee/audit client and other relevant parties1.

Yes, it is acceptable for the work documents of the audit team leader to be reviewed by another auditor after reaching audit conclusions. This is part of the quality control and assurance processes within the audit to ensure the accuracy and reliability of the audit conclusions.
References: ISO 19011:2018, Guidelines for auditing management systems

According to ISO/IEC 27001:2022 clause 6.1, the organization must establish, implement and maintain an information security risk management process that includes the following activities:
establishing and maintaining information security risk criteria;
ensuring that repeated information security risk assessments produce consistent, valid and comparable results; identifying the information security risks; analyzing the information security risks; evaluating the information security risks; treating the information security risks; accepting the information security risks and the residual information security risks; communicating and consulting with stakeholders throughout the process; monitoring and reviewing the information security risks and the risk treatment plan.
According to control A.5.29, the organization must establish, document, implement and maintain processes, procedures and controls to ensure the required level of continuity for information security during a disruptive situation. The organization must also:
determine its requirements for information security and the continuity of information security management in adverse situations, e.g. during a crisis or disaster; establish, document, implement and maintain processes, procedures and controls to ensure the required level of continuity for information security during an adverse situation; verify the availability of information processing facilities.
Therefore, the following options will not be in your audit trail, as they are not relevant to the information security risk management process or the information security continuity process:
E . Collect more evidence on how the organisation makes sure all staff periodically conduct a positive Covid test (Relevant to control A.7.2). This is not relevant to the information security aspects of business continuity management, as it is related to the health and safety of the staff, not the protection of information assets. Control A.7.2 is about screening of personnel prior to employment, not during employment.
G . Collect more evidence on how the organisation performs a business risk assessment to evaluate how fast the existing residents can be discharged from the nursing home. (Relevant to clause 6). This is not relevant to the information security aspects of business continuity management, as it is related to the operational and financial aspects of the business, not the identification and treatment of information security risks. Clause 6 is about the information security risk management process, not the business risk management process.
H . Collect more evidence on what resources the organisation provides to support the staff working from home. (Relevant to clause 7.1). This is not relevant to the information security aspects of business continuity management, as it is related to the general provision of resources for the ISMS, not the specific processes, procedures and controls to ensure the continuity of information security during a disruptive situation. Clause 7.1 is about determining and providing the resources needed for the establishment, implementation, maintenance and continual improvement of the ISMS, not the resources needed for the staff working from home.
Reference:
ISO/IEC 27001:2022, clauses 6.1, 7.1, and Annex A control A.5.29
[PECB Candidate Handbook ISO/IEC 27001 Lead Auditor], pages 14-15, 17, 22-23 ISO 27001:2022 Annex A Control 5.29 - What's New?
ISO 22301 Business Continuity Management System

Comprehensive and Detailed In-Depth
Managerial controls (also called administrative controls) include policies, procedures, and processes to ensure effective security governance. These controls include training, internal audits, security awareness programs, and management reviews. These align with ISO/IEC 27001:2022 Annex A Control A.5.2 (Information Security Roles and Responsibilities) and A.5.3 (Segregation of Duties).
B . Organizational structure controls relate to segregation of duties and job rotations, making them structural controls rather than purely managerial.