Different audits have been developed to assess biosecurity in pig farms. Recommendations formulated by veterinarians from these audits aim at improving disease prevention. A prioritization needs however to be done among unimplemented practices to enhance compliance on targeted action points. This leads to formulate biosecurity recommendations which are tailor-made (i.e. adapted to the farm context) and not systematic (i.e. selected and targeted among all the unimplemented practices). The process allowing to understand this prioritization is not explicit. The aim of this study was to analyse possible reasons allowing veterinarians to select recommendations and define a tailor-made biosecurity plan with specific action points. Biosecurity (internal and external) audits from the European project HealthyLivestock were performed in 20 farrow-to-finish pig farms in western France. Each audit was performed by one person in the presence of the farmer and the veterinarian. Prioritized recommendations were formulated among unimplemented practices by the farm veterinarian at the end of the visit and recorded. Information about pathogen statuses and current health disorders were also collected. Unimplemented practices were categorized according to their theoretical expected effect on prevention, financial cost and time cost. For each farm, unimplemented practices were classified according to these categorizations. Matching of recommendations with unimplemented practices was analysed, accounting for these categories and for the available health information. Recommendations can target unimplemented practices, with different expected effect (from high to low) on disease prevention according to the pathogen statuses and current health disorders of the farm on top of financial and time costs. This study underlines the importance of integrating the health context in audited farms to provide tailor-made biosecurity recommendations