Internal audits play a critical role in verifying and improving an organization's food safety management system. The document outlines the steps for conducting effective internal audits, including developing an audit program and schedule, performing audits using checklists and procedures as references, documenting any nonconformances found, and holding closing meetings to discuss audit findings. Key attributes for auditors include strong communication and interviewing skills to objectively evaluate processes, observe operations, and ensure auditees understand any nonconformances identified.