Yes, you make some really good points Wes. Sometimes they are just 'thrown out there', without any consideration of either previous history
(Have they been tried and found lacking?) or practicality (Is there an economic benefit in the offing?)
Or, at times, of future plans, such as a future plan or strategy which would supersede the current OFI.
At times I've provided 'OFIs' as part of an internal audit. I write them carefully and am never either upset or annoyed if they're not actioned or discarded. I see them as purely being
offered and I never believe that as an auditor (internal/external) I have any right to tell someone else how to manage their own area or business. But if I see an opportunity I may well include it in the audit report as a value add. Mostly, my clients ask me to, or are very appreciative of them. Why write it? Because then there's a record of it. It's up to the management what to do about it, which can well include deciding not to act on it.
But good point about not ignoring them, Wes. Re. OFIs on audit reports, I advise clients to make a note on what's being done about each item (anything from a handwritten note on the audit report to a formal note in a review meeting, depending on how their system works).
I suggest it can occur with both internal and external auditors, however, and isn't restricted to internal.
The Quality Manager has a responsibility to turn "hip shooting OFI" into teaching moments to help the internal auditors understand what may be valid OFI and what may simply be "blather" with no value. Under no circumstances should any OFI be ignored. The person offering an OFI, regardless of its value, deserves a response regarding action taken or not taken on the suggestion.