9001 & 14001:2015
9.2.2 The organisation shall:
OHSAS18001:-Selection of auditors and conduct of audits shall ensure objectivity and the impartiality of the audit process.
Auditors should be independent of the activity being audited wherever practicable, and should in all
cases act in a manner that is free from bias and conflict of interest.
For internal audits, auditors should be independent from the operating managers of the function being audited.
For small organizations, it may not be possible for internal auditors to be fully independent of the activity
being audited, but every effort should be made to remove bias and encourage objectivity.