Why does the sole internal auditor in a small company not meet the requirements for performing internal quality system audits?

The reason the sole internal auditor in a small company does not meet the requirements for performing internal quality system audits is due to the lack of auditor independence. Auditor independence is a foundational principle in audit processes, as it helps to ensure that audits are conducted objectively and without bias. When the same person responsible for implementing quality processes also conducts the audits, it raises concerns about potential conflicts of interest. Such situations can compromise the impartiality of the findings and result in inaccuracies in identifying areas for improvement.

Independence allows auditors to evaluate processes and practices without being influenced by previous decisions or relationships, fostering a higher level of trust in the audit results. Therefore, without ensuring that the auditor is independent—ideally involving separate personnel who are not part of the processes being audited—the internal quality system audit may not fulfill the required standards, leading to potentially skewed outcomes and undermining the credibility of the quality management system.