If the auditor would like to verify the evidence that inputs, as listed in 9.3.2, were considered, IMHO, a record is not mandatory for the following bases:
- Clause 9.3.2 does not require to retain documented information as evidence that inputs were covered;
- If we rule it against 9.3.3, it's subjective. The required record here is "evidence of the results of management reviews". So, it is about the outputs not the inputs. Output is defined as "result of a process" and management review is a process;
- ISO 9001 Auditing Practices Group Guidance on Evidence Collection has this statement: "Auditors should be aware that objective evidence does not necessarily depend on the existence of documented information, except where specifically mentioned in ISO 9001";
- Records are not the only form of evidence (as per ISO 19011 definition).
I've noticed that most auditors ask records to demonstrate whether all the 9.3.2 inputs were covered, but do we really need to obtain documented evidences for that. Do we ask record/s that the items listed in 4.3a to 4.3c were considered in determining the scope of the QMS?