Audit Remark is auditor's individual response to a given checkpoint which is recorded at a checkpoint level. Whereas, an audit observation or recommendation is an overall opinion of the auditor towards the entire audit that was conducted by him/her. At the end of audit, the auditor may want to summarize the observations that he/she had made against each of the checkpoints as a concluding observation of the audit. Similarly, there could be some high-level recommendations to the auditee depending on the way the audit went.
