What is an observation in the context of an audit?

An observation in the context of an audit refers to a note on a process that captures information about the implementation or performance of that process. This type of note can highlight areas of strength, potential improvements, or general observations that are not necessarily indicative of a nonconformity. Observations are often used to document best practices or identify minor issues that do not require immediate corrective action but may warrant attention in the future.

In contrast, the other options might imply a more serious implication or requirement. A formal nonconformity refers to a situation where there is a clear deviation from established standards or requirements, which is more severe than a simple observation. Likewise, findings that should always be acted on suggest an obligation for proactive measures, which is not the case for observations that may be more informative than actionable. Feedback for future audits is more about the audit process itself rather than a specific note on a process observed during the current audit. Observations serve as a means to enhance understanding and facilitate improvement without automatically requiring corrective actions.