Which statement represents an observation in an internal audit?

The chosen statement about the absence of a top-level policy established effectively illustrates an observation from an internal audit because it identifies a specific gap or deficiency in the organization's quality management system. Observations in internal audits are meant to highlight areas where the organization does not meet the requirements set forth by standards like ISO 9001 or its own internal controls.

In this case, noting that a top-level policy is not established suggests a clear lack of adherence to the ISO 9001 requirements regarding leadership and commitment, which necessitate a documented quality policy to guide the organization. This type of observation points to a potential risk or weakness in the overall quality management system, prompting a need for corrective actions to ensure compliance and continuous improvement.

Other statements present situations that reflect either compliance or adequacy. For instance, stating that there is an adequate training process monitored suggests that a requirement is being met and does not reveal a deficiency. Similarly, mentioning that the internal audit met all requirements or that procedures are fully implemented indicates positive findings without highlighting any areas for improvement or action, which is essential for the purpose of an internal audit. Observations should typically focus not just on what is working well, but where improvements can be made to bolster the effectiveness of the quality management system.