Good day @tony s ; I respectfully disagree here. Remember, most internal auditors are peers with those who are working in the processes being audited. In addition, in my experiences (as mentioned previously in this thread), most internal auditors ... - have "a day job", - don't WANT to be internal auditors (or the opposite, which is the over zealous) - and are rarely equipped, especially in the important aspect of interpersonal skills. It is often already (wrongly so) implied or directed to internal auditors, that they are responsible for identifying and FIXING any gaps that are uncovered. This is not the role of internal auditors (and neither is responsibility for continual improvement). Remember what ISO 9001:2015 clause 9.2.1 states in regards to the purpose/intent of an internal audit. ..."...provide information".... Nothing more. And considering this "information" is to be communicated to "relevant management" (and of course an input of management review), then once again, the responsibility for identifying areas needing improvement and initiating and providing the resources for improvement, once again (rightly so) falls to management. Hope this helps. Be well.