Coury, I'm not suggesting that's how it should be, but how I have found it working with organizations over the years. Actually, come to think about it, if internal audits were done my way (and one day...........when I rule the world.........

) it would make sense for the MR to be the process owner for intenal audits too, since the audits give info on the degree of compliance - for which the MR is responsible (among other things)
Andy