"When a customer or organization has identified raw material as a significant operational risk (e. g., critical items), the organization shall implement a process to validate the accuracy of test reports."
Does this mean that although we have material supplied to us through our supply chain, (that are certified to AS9100/9001, monitored, audited and measured) is supplied with full traceability and C of C of raw material. Do I need to send this material away for testing to verify that these results are valid?
While sending material away for test is one way to validate the accuracy of test reports, the standard only requires that you have a process to validate accuracy. Your process could be through the choice of legitimate suppliers for this material to ensure that you get valid material and not counterfeit material that does not meet the necessary requirements. Review of the traceability and C of C may be included into the process for this validation.
That being said, if you have a customer requirement to perform this validation testing then the contract overrides the standard and you must meet the customer contractual requirement.