Usually, the non conformance observed during the course of audit will be written in the audit report. One major weakness of audit report is poorly written non conformance. Care to be taken while writing the Problem statement (Non Conformance). It should be clear, else it becomes too easy to misinterpret the problem and lead the investigation in the wrong direction.
Raise NC against system and not person.
While writing a nonconformance report not to forgot 3 things :