I understand you want to say "Internal Quality Audit" from the abbreviation "IQA". First of all, these are the questions of internal auditor training. It is not easy to answer questions in such an environment without providing this training, because we are doing case studies for these questions. Therefore, if you have not received internal auditor training, I recommend you attend this training.
Let me briefly try to explain. Non-conformance in internal and external audits are written against the ‘’shall’’ articles of the standard. This is the ISO 19011 standard rule and applies to all standards. While writing nonconformity, objective evidence should be clearly presented and referred to the article of the relevant standard.
How to close?
The relevant process owners are responsible for closing the non-conformance.
First of all, root cause analysis should be done, they should take and apply permanent and systematic actions. After all the actions to be taken, the internal auditor should check the effectiveness and, if the finding is effective, close the non-conformance. Of course, all these studies should be documented in the corrective action form.