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Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (Text with EEA relevance)
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a procedure that defines the responsibilities and requirements for planning and conducting internal audits, establishing records and reporting results shall be established and documented. A report identifying the non-conformities to the quality scheme shall be prepared and all corrective actions shall be reported. The records of the internal audit shall be annexed to the quality management documentation;
priority shall be given to non-conformities identified by external audits;
each auditor shall not audit his or her own work;
the management responsible for the area audited shall ensure that the necessary corrective actions are taken without undue delay;
internal audit realised in the frame of another quality management system can be taken into account provided that it is completed by an audit of the requirements to this quality system.
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