Can the Management Representative represent top management as the sole auditee?

[Varadarajan]

Can MR himself represent as auditee for Top management?

[subhankar1]

yes i also want to know it

[Howard Atkins]

I would say not as the exclusive auditee.
The standard talks about management commitment etc, if I only meet the MR I would doubt the commitment of the Top Management

[KateE]

I am the QMR for the comapny and do all the auditing, EXCEPT for the stuff I have control of such as document control etc. You would have to have someone else to audit the work you do.

Hope this helps.

[kmyers]

What about in a very small company, less than 10 employees? As long as objectivity is evident in the audit findings, I don't think that there is an issue with the MR being the sole auditor.

[Duke Okes]

The auditor decides who he or she wants to talk to. This is not a management rep decision.

[KateE]

Regardless of the size of the company, under 8.2.2 of the standard it states 'Auditors shall not audit their own work'.

Its at the end of the first paragraph after a) and b).

[KateE]

The MR or QMR cal also be an auditor, but as I mentioned, please see clause 8.2.2 of the standard.

I have just comepleted and passed a lead auditors course and this was one of the points that was discussed.