I think that part of the problem is that a lot of the hazard analysis can be pretty subjective to how you perceive the threat versus what someone else, like an auditor, may perceive it.
Then you have different ways to organize the HA and flow charts.
Unless you put something crazy like the broken glass machine, that you have installed over your packing line, which breaks glass (because you know... why not) and then rate the risk of broken glass getting into your bag of food low (because duh things don't fall down) auditors are mostly just looking for evidence that you applied the HACCP principals when looking at the risks.
Numbers in flowcharts/HA are one way to do it another way is to lay everything out in a logical pattern for flow that the auditor can just read through. We use the latter, some use the former, and some others may use both.
Disclaimer: This post is not to suggest it's ok to install a broken glass machine above your packing line or to rate glass as a hazard of low or zero. (I can here it now "Mr. Incognito said we could to it )
Edited by Mr. Incognito, 19 February 2015 - 12:50 PM.