What is the purpose of Internal Audits in AMQS?

• A. To audit only financial records.
• B. To verify compliance with processes, identify opportunities for improvement, and provide objective assurance to management.
• C. To replace external audits.
• D. To discipline staff for errors.

Answer: (B)

Internal audits in AMQS are about checking that processes are followed, and the quality management system is effective. They are planned, independent evaluations that verify conformance with procedures, work instructions, and regulatory or organizational requirements, while also looking for opportunities to improve how things are done. They provide objective evidence and assurance to management that the system is functioning as intended and where gaps or weaknesses exist.

This makes it the best answer because it goes beyond just financial checks and focuses on the whole process landscape, driving continual improvement. Internal audits do not replace external audits or serve as disciplinary tools; instead, they uncover nonconformities and root-cause issues, guiding corrective actions and strengthening overall quality and compliance.