I would be interested in how everyone (Audit or SOX) handles other observations. In an audit, occasionally you may come across an item that is not a risk, but more of an efficiency or good practice to do that would be beneficial to the client. Instead of writing an audit issue, you might write it as an other observation. If other shops have seen or done this - I would be interested how they handle the documenting within WDESK of such items. Do you document them as issues and then use a separate status code so they can be viewed later but not included in your issue reporting? Or do you use a different tick mark in the testing and add a footnote? I would be interested in any and all ideas of how to best document these in the system Thanks!