Which of the following is NOT a part of internal audit responsibilities in the SQF framework?

• A. Documenting findings
• B. Identifying corrective actions
• C. Setting product prices
• D. Planning future audits

Answer: (C)

In the context of the SQF framework, internal audit responsibilities primarily focus on evaluating and improving the effectiveness of risk management, control, and governance processes. This involves documenting findings, identifying corrective actions, and planning future audits to ensure compliance and continuous improvement within the food safety management system.

Setting product prices, however, is not a responsibility related to internal audits or the SQF framework. Product pricing typically falls under sales and marketing functions and does not pertain to the internal audit process, which concentrates on assessing the adequacy of the food safety practices implemented by the organization. Therefore, the correct answer reflects a clear distinction between the responsibilities of internal audits and other business functions.