The specific requirements for internal auditing are dependent on the standard(s) you are following.
Auditors must be trained and possess the relevant technical and product knowledge to ensure the effectiveness of the audit.
As for training, our auditors are trained either through formal 3rd party internal audit training or more typically internally through a company developed internal audit training program. Training records are maintained to document competency of training.
Auditors must not be biased or influenced and therefore are required to be independent from the process or department being audited. We split one person out of QA to do the bulk of our internal audits so that she does not report through the quality function. However, ultimately, and especially in smaller companies, at some level the auditor will report through to the same person as the areas being audited. It is a matter of how far removed that relationship is.
A production employee auditing the quality function may report to a production supervisor who reports to a production manager who reports to the plant manager.
A quality employee auditing the production function may report to a quality supervisor who reports to a quality manager who reports to the plant manager.
In both cases the auditors ultimately report through to the plant manager. Even in a larger company corporation this would hold true.
So your system needs to describe how you accomplish unbiased and independent internal audits based on your specific organizational structure. It could tie back into your management committment in that you have a statement of support from the upper level of management for impartial and unbiased internal auditing between departments.
Edited by osp, 17 April 2014 - 07:36 PM.