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Re: What is the Minimum number of Internal Auditors required in an organization?
Our facility has ~250 employees and there are 3 internal auditors, including me as the lead auditor. We do have one more who is "in training" and hasn't done any audits on her own yet. We have around 15 processes to be audited each year. Definitely less than the 10% previously mentioned as the desired number.....Somehow we manage, though. 
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Gidget Stough, ASQ CQA
"It's easier to do a job right than to explain why you didn't." - Martin Van Buren
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