I'll be interested in seeing Doug's response, this one can certainly be contentious.
For myself, I like to see a formal system - whatever form that takes* - to review our non-NCR audit findings (aka Observations, OFIs, feedback, commentary, etc etc).
After all, the requirement in 5.6.2 (a) is "results of audits". It doesn't say "review of NCRs".
Now maybe the OFI is reviewed and it is considered that no action needs to be taken. Or perhaps that it's a great idea - but that the company can't dedicate the resources to it this year.
Or maybe even that the auditor is talking complete rubbish.
But to have no evidence that the OFIs have been reviewed at all? I don't like that.
Is it an automatic Minor CAR against 5.6.2 (a)? Clearly not, it depends on the situation.
*that can perhaps be a post-audit review meeting, part of Management Review, all OFIs automatically entered into the CAPA programme...whatever the company likes.
Obviously if action (probably preventive action) needs to be taken, then that should be managed, resourced and evaluated for effectiveness like any other project.
But, like I said, this one can be contentious.
