Auditing risks

Answer:

Considering the requirements of the standard related to risks and opportunities, it is hard to find nonconformities related to addressing risks and opportunities. You need to focus on the risks and opportunities related to the effectiveness of the QMS, product or service conformity and customer satisfaction. Fire extinguisher you mentioned belongs to occupational health and safety risks and it is not par o the QMS risks.

You need to see how they identify risks and opportunities, do they have a record about risks and opportunities and most importantly have they taken actions to address risks and opportunities. Since the standard doesn't require any record, the best way to look for evidence whether actions are taken and whether they were effective is the record about management review. The organization probably produced some records about the risks and opportunities, but the technique that you will have to relay the most is the interview with the top management.

For more information, see: How to address risks and opportunities in ISO 9001 https://advisera.com/9001academy/blog/2016/06/21/how-to-address-risks-and-opportunities-in-iso-9001/