If changes to procedures can be arbritarily made by the user (not the owner...the user) what purpose do they serve? From what I am seeing ya'll agree with the "make-it-up-as-you-go" way of doing things.
Apparently the process owner had his say when the procedure was written so either the work is being done improperly or the procedure is incorrect. This is kinda like the statement in the movie National Treasure --- "Somebody has to go to prison"
I'm looking at this from the perspective of a 3rd party, limited in time and needing to cover the audit plan in the time alloted and then having to write a report prior to the closing meeting, it's a judgement call based on the evidence and time available.
All we have is what was provided, nothing else and we were asked by the OP for feedback and how we would handle it. We have a clear requirement, and 2 pieces of evidence of non-fulfillment of that requirement...observation and a statement. Sure, talking to the process owner may reveal that the procedure is inaccurate or not important, but then that would require a corrective action with the procedure and corrective action is only required when nonconformance is identified....reverse thinking.
ISO 19011:2002 ( I know, it's just a guidance document but it is specifed for use by 3rd part CB's and must be used) contains in part this little piece
6.5.4 Collecting and verifying information
The audit evidence is based on samples of the available information. Therefore there is an element of uncertainty in auditing, and those acting upon the audit conclusions should be aware of this uncertainty.
Auditing is not an exact science and resists quantification mainly because the results of the audit are dependant upon the best judgement of the auditor. The judgement of the auditor is based upon the understanding of the requirement, the evidence presented, the requirements of the auditing organization and the auditors own training, education and experience...in the end many times there are no absolutes when it comes to the findings generated (positive or negative) and the conclusions developed. If the truth were to be acknowledged we are in fact just saying "Here is my opinion supported, by the evidence I found in the sample I used, according the criteria I had to follow".....