Following up on pending issues

Let us first make some comments to your wording.

There is no definition in ISO 9000:2015 or in ISO 19011:2018 about what is an audit observation. So, I will assume in this answer that an observation is the same as an opportunity for improvement (OFI). What is included in the text of the observation is not a non-conformity (NC), but an invitation to evaluate, to consider improving something.

Normally, audits generate NC. During the follow-up of an audit a NC may require a correction and a corrective action.

About observations. After the audit, relevant management, must evaluate the relevance of each observation and decide if any change will be made. The decision, and the action may be recorded in a meeting minute about the follow-up of the audit.

About NC. After the audit, relevant management, must analyze each NC and define what correction is needed and if a corrective action is needed. Normally, organizations have a form, for example Corrective Action Request (CAR), where the correction, corrective action if needed, verification of implementation and effectiveness and closure is recorded. Please check this example from our Documentation Toolkit - ISO 9001 document template - Procedure for Internal Audit - https://advisera.com/9001academy/documentation/procedure-internal-audit/

You can find more information in the following links:

• Major vs. minor nonconformities in the certification audit - https://advisera.com/27001academy/blog/2014/06/02/major-vs-minor-nonconformities-in-the-certification-audit/
• Free webinar on demand - How to perform an ISO 9001:2015 internal audit - https://advisera.com/9001academy/webinar/how-to-perform-an-iso-9001-2015-internal-audit-free-webinar-on-demand/ (includes a slide about the follow-up)
• You can enroll for free in this course - ISO 9001:2015 Internal Auditor Course: https://advisera.com/training/iso-9001-internal-auditor-course/
• Book - ISO internal audit: A plain English guide: https://advisera.com/books/iso-internal-audit-plain-english-guide/