We've recently seen a couple of threads develop about internal audits and management review of the QMS. It occurs to me that something's often overlooked when considering WHY internal audits are an input to management's review of the QMS. If we fundamentally miss that, we end up only doing things because "ISO-Says-So" or to avoid an (external) audit finding. Anyone care to provide an understanding of the role internal audits has to the review? Beyond "because it's in 9.3"?