The independence of auditors

The standard requires that internal quality audits be carried out by personnel independent of those having direct responsibility for the activity being audited. 

By being independent of the audited activities, the auditor is unaware of the pressures, the excuses, the informal instructions handed down and can examine operations objectively without bias and without fear of reprisals. It is for this reason that it was considered appropriate for the auditor to have no direct responsibility for the work being audited i.e. audits carried out by a manager, supervisor, or foreman of his/her own department or section do not qualify as internal quality audits in ISO 9001 1994. However, they will qualify under ISO 9000 2000. 

To ensure their independence, auditors need not be placed in separate organizations. Although it is quite common for quality auditors to reside in a quality department it is by no means essential. There are several solutions to retaining impartiality  

You can show compliance with this requirement by defining where the auditors fit into the organization by means of an organization chart and by giving position titles in the reports of the audit. 

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