Should the internal audit procedure define who is responsible for performing the audit?

The internal audit procedure should indeed define who is responsible for performing the audit. This is a critical component of effective quality management systems as outlined in ISO 9001 standards. By clearly specifying the roles and responsibilities within the internal audit process, organizations ensure accountability and structured execution of audits.

Defining who conducts the audits helps to maintain objectivity and impartiality, which are essential for the credibility of the audit findings. It also allows for appropriate training and resource allocation for those assigned to carry out audits. Furthermore, specifying responsibilities supports the systematic approach to planning and executing audits, leading to better identification of non-conformities and opportunities for improvement.

While other options might suggest flexibility in assigning roles or not formally documenting them, having a clear definition enhances the effectiveness of the internal audit process and ultimately contributes to the organization’s adherence to ISO 9001 requirements.