ISO/IEC 17021-1:2015, section 9.3.1.2.2 g) lists the stage 1 audit objective to "evaluate if the internal audits and management reviews are bing planned and performed, and that the level of implementation of the management system substantiates that the client is ready for stage 2."
Likewise section 9.3.1.3 e) lists "auditing of at least the following: ... internal auditing and management review".
Thus for any accredited ISO 13485 certification it is needed. You might get away at stage 1 with a finding against them which you need to fix by stage 2, but to be honest going in with that attitude is a recipe for disaster somewhere down the line.