Opportunities for improvement observations can be very useful. But...only you know your own company, will they accept these observations or will it become a P___ing contest?
If everyone works well together and your audit team words its findings carefully, you can get a lot of bang for your buck. If you have any type of departmental strife going on, tread carefully. Avoid making statements that the department needs to do certain things. Word them to leave the actions to be taken fairly vague and emphasize what the improved end result can be.
Most important!!! Just like raising children, make sure that for each observation citing an area for improvement you also find at least one item to praise! It's a lot easier for someone to see the value of improving an area they may feel is fine if you have FIRST told them that they are doing a good (great, excellent) job in some other area.
Recommend that a multi-functional group look into the possibility of changing the process, but try not to say "If you would just do A, B,, and C this problem would not occur." Don't make it sound like the auditors know best (even if they may). You can get people to do a lot more towards improvement if you can make them think it was their idea.
Have a good one!