What type of phosphating process do your supplier use? Is it a dip process or a spray process? The failure modes are slightly different.
Also, it may help to think of the effects that could be seen in the finished coating then work backwards.
Consider poor corrosion resistance and poor adhesion. Ask your supplier what phosphate condition could lead to this, what in their process could cause this and what controls they have in place for each failure mode they suggest.
PFMEA should be a collaboration of expert opinion. Your suppliers are the expert in the phosphating process, but if they are not familiar with PFMEA it will be down to you to ask the appropriate questions to get the necessary information out of them.