If an internal audit program is to be successful everyone within the organisation must be aware of the program and its objectives.

Management must develop a policy on internal auditing which is included in the quality manual and is communicated to all staff.

Management must designate a staff member, usually the Quality Manager, responsibility to establish and implement the program.

Management will determine how and when they are advised of the outcomes of the audit program. Possibly the best way to ensure audit reports are reviewed by management is by including them as an agenda item in the management review meetings.