What element should be included in the internal audit procedure?

Including the purpose of the internal audit in the procedure is essential because it provides clarity and direction for the audit process. The purpose outlines the overall goals and objectives of the audit, ensuring that all auditors understand why the audit is being conducted and what they aim to achieve. This sets the foundation for the audit, guiding the auditors in assessing whether the quality management system is effectively implemented and maintained.

The purpose may involve evaluating compliance with ISO 9001 requirements, identifying areas for improvement, and ensuring that processes are functioning as intended. By having a clearly defined purpose, the internal audit becomes a valuable tool for enhancing the effectiveness of the quality management system, fostering a culture of continuous improvement within the organization.

In contrast, while the names of all the internal auditors, a summary of audit findings, and budgeting for the audit are important elements in their own right, they do not directly contribute to the foundational understanding and objectives that the purpose of the audit provides.