Who this is for: Auditors and anyone reading an audit report.
When an auditor records something during an audit, it is called a finding. The Finding Type list offers four.
Nonconformity (NC) — a requirement has not been met. Something the standard, regulation or procedure requires is missing, incomplete or not being followed. A nonconformity needs a root cause and a corrective action.
Observation (OBS) — something worth recording that is not a breach of a requirement. Often a near-miss against a requirement, or a practice that works today but is fragile. An observation does not have to lead to an action.
Opportunity for Improvement (OFI) — something that already meets the requirement but could be done better. Never a compliance failure. Recording OFIs is what turns an audit from a pass/fail exercise into something that improves the organisation.
Positive Finding — a practice worth recording because it is good, not because it is wrong. Use it where something is done notably well and you want that on the record alongside the gaps — a control that works, a well-kept register, a team that knows its procedure. Certification bodies and management reviews read these; a report that only ever says what is broken gives a distorted picture of the area audited.
A quick test:
Question | Answer | Finding type |
Is a requirement not being met? | Yes | Nonconformity |
Is it compliant, but you would not want to see it repeated? | Yes | Observation |
Is it compliant, and you can see a better way? | Yes | Opportunity for Improvement |
Is it compliant, and notably well done? | Yes | Positive Finding |
Severity. When you log a finding, Severity offers Minor and Major. Choose a severity on nonconformities; observations, OFIs and positive findings do not carry one.
Related: 0.4 Major vs minor nonconformity · 6.7 Raising a finding from a clause