I agree with my ol' Brit bud Jim here on much of what he's saying. I teach both QMS & EMS Internal Auditor courses for a couple of the major providers here in the states. A good majority of the material deals with what I believe to be 3rd party/registration specific stuff. Internal auditors and audits, to me anyway, should have a different focus than the 3rd party/registration types.
When teaching, I shun from the phrase "non-conformance" as much as possible. I focus on trying to develop the understanding that the IA process not only should be, but must be a value added, positive event for the organization. I use "opportunity for improvement" as another way of saying something isn't right or may not be happening the way it should be.
There are different dynamics to the internal audit process than the external one and a paradigm shift must take place to gain the realization of it.
Jim, I can't come to Jolly Old Engalnd right now, but I am definitely interested in what you have.