The person or group that directs and controls an organization at the highest level, accountable for the management system under ISO standards.
ISO management system standards place specific duties on top management: setting policy and objectives, providing resources, assigning roles, and demonstrating leadership and commitment. These cannot be fully delegated.
In practice, auditors look for evidence that leadership is actively engaged, for example through management reviews, approved policies, and visible support for the program rather than treating it as a paperwork exercise.
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