Within most organizations, the responsibility for planning and carrying out a programmed series of quality system audits rests with the

The responsibility for planning, establishing, implementing, monitoring, reviewing, and improving a programmed series of quality system audits rests with the audit program management function. This function is accountable for the overall management of the audit program, ensuring it is effective in meeting its objectives. This includes defining the program's scope, identifying necessary resources, establishing procedures, and overseeing the entire audit process from planning to completion, as outlined in internationally recognized auditing guidelines.

A. quality systems engineering function: This function is primarily responsible for designing and developing the quality management system, not for managing the program that independently assesses its conformance and effectiveness.
C. financial audits department: This department's scope is limited to financial audits, which assess financial statements and internal controls, a discipline distinct from quality system auditing.
D. planning and scheduling department: This department typically manages production or project schedules and lacks the specific expertise and mandate required to manage a quality audit program.

1. ISO 19011:2018, Guidelines for auditing management systems.

Section 5.3.1, "Roles and responsibilities of the individual(s) managing the audit programme": This section explicitly assigns the responsibility for "establishing the extent of the audit programme," "establishing procedures for the audit programme," and "planning the audits" to the individual(s) managing the audit program. This directly supports the role of an "audit program management function."

2. Russell, J. P. (Ed.). (2021). The ASQ Certified Quality Auditor Handbook (5th ed.). ASQ Quality Press.

Chapter 4, "Audit Program Management and Business Applications," p. 39: The text states, "The audit program manager is responsible for all audit program activities... The audit program manager should plan all the activities needed to have an effective audit program." This confirms that a dedicated management function is responsible for planning and execution.

3. Goetsch, D. L., & Davis, S. B. (2016). Quality Management for Organizational Excellence: Introduction to Total Quality (8th ed.). Pearson.

Chapter 17, "ISO 9000 and Total Quality: The Relationship": This chapter discusses the implementation of quality systems and the associated auditing requirements. It implicitly supports the concept of a dedicated management function for auditing by describing the systematic and planned nature of internal audits, which requires specialized management separate from the functions being audited.