Our Internal Audit Reports contain the following information breakdown:
Nonconformance Report
Will be a Nonconformance (minor) or Corrective Action (major) depending on the situation, the degree of nonconformity, and number of examples obtained during the audit. Must be resolved according.
Opportunities for Improvement
No nonconformity, but the Auditor, being that "extra set of eyes", sees a possible means by which the process may be improved. And OFI, once issued, can be either accepted or rejected by the Recipient based upon their documented analysis.
Notes
Suggestions of areas that the next group of auditors can look at, concerns noted during the audit (e.g., the auditees were unaware they were being audited that day) but no definite violation, etc.
Details
Audit question checklist responses, standard lingo of "Auditee was friendly and very helpful", and all the plus points that made the audit special.