The decision whether or not to require a corrective action and, if so, how far to go is often a management decision. Typically in registrar auditing, any nonconformance found (major or minor) will require a corrective action. However, within a company, sometimes the infraction is so minor that a decision may be made not to require one. This will have to be addressed in your company s auditing procedure.
In you company internal auditing procedure you should well define what is a major finding and what is a minor finding - if you make that distinction. There are some companies which do not even make a distinction of major vs. minor . But - most do because it is convention to do so.
Internal Audit System Base Requirements
There are several very important features to bear in mind:
It is important to consider whether the identified nonconformance is a repeater (recurrent).
Particularly in internal auditing, disagreements arise which must be resolved by the audit program manager (or the equivalent).
Not every nonconformance identified requires a formal corrective action.
Some require a minimum corrective action.
Some require a serious, in-depth investigation following the 8-D format.
ISO 19011 - Quality and Environmental Management Systems Auditing Forum Discussions