Which of the following is NOT typically a role of an internal auditor?

Internal auditors play a critical role in assessing the effectiveness of an organization’s quality management system. Their responsibilities generally include planning the audit, conducting it, and reporting their findings.

Planning the audit involves defining the audit scope, objectives, and timelines to ensure that it is thorough and compliant with ISO 9001 standards. Conducting the audit includes gathering evidence through interviews, document reviews, and observations to evaluate compliance and pinpoint areas for improvement. Finally, reporting findings entails documenting the results of the audit, including any non-conformities, observations, and recommendations for corrective actions.

However, implementing corrective actions falls outside the typical role of an internal auditor because it is generally the responsibility of management or the relevant operational units. The auditor’s function is to provide an objective assessment of the conformity and effectiveness of the QMS, ensuring independence and objectivity, which could be compromised if they also implement corrections. This separation of duties helps maintain a clear and unbiased review process, essential for a valid internal auditing system.