Ms.Dipti.
Thanks for giving attention to my reply.
You are totally right according to clause.
u might be knowing that in certification process we cover entire process, functions, activities and departments apart of financial aspects as profit and loss ac, balance sheet,bank transactions , loan and cc limits ( these all done mostly by C.A)
At consultancy , documentation part consultant cant appoint many people as .M.R or different M.R 's from different departments.
M.R is the person who is quite closer to all departments and also very faithful of Employer too that's why M.R is mostly responsible to produce all documents, formats, evidences .As in quality manual and procedure you will find signatures of 2 persons, 1st issued by (M.R.) and approved by Director/owner/partner/prop etc.
Consultant cant appoint many M.R for various departments.
M.R is the person who understands the formats, guidelines,standards in consultancy and documentation part and then he manages and instructs all departments to collect, implement standards,follow the formats ,maintain all requirements from various departments.
As mostly owners are not free to sit full time with consultant and auditors at the time of consultancy and audit, he designates a reliable person who can access all departments mostly for certification process.
Regards.
Manish Srivastava