Per 3.06, Auditors and Auditees can assign responsibility for one or more observations to any active ZenQMS user in their account (on either the Auditor or Auditee side). Users are immediately notified of the assignment and all assignments appear in that users on the Dashboard under the Audits tile. Also, users can find the assignment under Dashboard > myObservations page, which has all the same functionality as the Audit > Observations page.
Any observations that are past due will also appear in the user's dashboard in the "My Overdue Items" table. Clicking on a row will bring up the Observation Review Modal window. (see pictured below)