What is an observation in the context of an audit?

In the context of an audit, an observation refers to a note on a process that highlights something noteworthy, such as a point of interest or evidence gathered during the audit process. This observation can draw attention to areas of compliance or noncompliance but is not necessarily a formal nonconformity. It serves as a tool for auditors to document specific aspects of the audit, which may merit further attention or consideration.

While observations can contribute to a deeper understanding of the processes being audited, they do not automatically imply a requirement for corrective action, unlike formal nonconformities. Observations can be constructive feedback that helps organizations improve their processes and enhance their quality management systems over time, but they do not carry the same weight as findings that necessitate immediate action.