What is the main reason a quality assurance manager who is the only internal auditor does not meet the requirements for conducting internal quality audits?

The primary reason a quality assurance manager who serves as the sole internal auditor does not meet the requirements for conducting internal quality audits relates to the concept of auditor independence. In quality management systems, such as those defined by standards like ISO 9001, it is critical that auditors are independent from the activities they audit. This independence helps ensure that the audit process remains objective, unbiased, and capable of accurately identifying discrepancies or areas for improvement without any conflict of interest.

When an individual who is involved in day-to-day operations or quality management also conducts the internal audits, the potential for bias is introduced. This can lead to situations where issues are overlooked, or findings are downplayed because the auditor has a vested interest in the outcomes. Therefore, to ensure a robust auditing process, it is essential that someone independent of the functions being audited conducts the audits. This independent approach helps maintain the integrity of the audit findings and reinforces the credibility of the quality management system.

In contrast, the other choices consider different aspects of auditing but do not directly address the critical requirement of independence necessary for internal auditors. For example, while training qualifications and the approval of audit reports by another auditor are important in the auditing process, an internal auditor’s independence is the fundamental principle that must be upheld