at is the difference between a nonconformity and an observation?

at is the difference between a nonconformity and an observation?
A . A nonconformity identifies that a requirement is NOT being correctly met, whereas an observation identifies a recommendation for improvement
B . A nonconformity can be identified by both internal and external auditors, but an observation can only be identified by an internal auditor
C . They identify different levels of defect, and if either of them are identified during an audit then certification ^ CANNOT be granted
D . They are different names for the same thing

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Answer: A