Unless this is a one person company, as as empathetic to your comment as I am, it's irrelevant to the OP's question!
Perfectly relevant, in a one person comapny that one person would be in management and would also be the MR.
And we have discussed this before, but there are no external resources available and/or the one person company couldn't afford an external resource.....Now what?
Can the MR do internal audits? As far as I'm concerned the "visionaries" that created the requirements of the standard I pointed out (9001) either didn't read the Applicabilty section, they didn't even consider a single person organization, or both. The language of ISO 9001 makes the standard applicable to the small company but then writes it's ability to meet the requirements off as inconsequential. Smug and snotty.
When you look at other main stream standards like 14001 you may not see the "thou shall not..." language because the true value of the audit is in its objectiveness, unbiased and impartial approach. Independance of process or activity is a not really a guarantee.
And yes Sid, this has been discussed before and probably will be again until the leaders in the field come back down and get some oxygen.