Which element should be included in the audit plan?

Including the relationship with the supplier's process in the audit plan is essential because it ensures that the internal audit evaluates not only the organization's internal processes but also how these processes interact with external suppliers. This is a critical element in a quality management system, as suppliers often play a crucial role in achieving quality outcomes. Understanding the dynamics between internal processes and supplier relationships can help identify potential risks or opportunities for improvement in the overall quality management system.

Effective audits consider not just internal processes but also how the organization interfaces with its suppliers because quality management encompasses the entire supply chain. By including this element, the audit plan becomes more comprehensive, improving the organization's ability to maintain quality standards and meet customer expectations.

The other options, while relevant to the operation and effectiveness of the audit process, do not directly address a core aspect of the audit plan like supplier relationships do.