A quality audit program is an extension of top management because management is responsible for establishing the quality policy, ensuring compliance, assigning authority, and verifying that the quality management system is effective. Audits provide independent evidence about whether processes, procedures, products, and records conform to requirements. While audits may support regulatory compliance, they are not merely a regulatory function. They may examine operations, but operations should not control the audit program because independence must be preserved. Finance is not the primary owner of quality audits. Top management uses audit results to make decisions about corrective action, continual improvement, resources, risk, and organizational performance. Therefore, the audit program supports management’s responsibility for quality oversight and assurance.

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