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PeterL
Manoj and Cindy, thanks for your comments. The issue here is not whether an MR would make a good auditor. I quite agree with you that an MR is usually well qualified to be an auditor, having not only auditing skills but a good knowledge of the system. The question is: Will 3rd party auditors accept internal audits conducted by MRs or would they claim that the MR is not adequateley "independent of the work".