Implementation at stage 2 audit
According to the IATF Rules all items must be ready at stage 2 audit, including :
- Internal audit results over the past 12 months.
- Management review over the past 12 months.
- Performance trends - over the fpast 12 months - against objectives.
AND, of course in stage 2 you must be able to show that the whole system is working effectively. ( and some requirements talk about efficiency as well ).