Internal audit on Sampling & Analysis

You asked

We made a procedure for 7.3 and I am now realizing that 7.3 only needs to be a "plan". I was wondering if we should keep these two requirements separate or possibly roll them together into one procedure that covers both 7.3 and 7.4.  What do you think?"

It all depends on the activities and scope of work for the laboratory. Clause 7.3 isn't applicable to laboratories that are not involved in sampling. If the laboratory is responsible for sampling, clause 7.3 requires more than just a plan. It requires a sampling plan and method, and a number of forms and records. It is recommended to document a sampling procedure and to keep the procedures separate. 

Clause 7.4 is applicable for any processing and  “sub sampling” of the sample, for example grinding and splitting into a test portion.

For more information see the links and my response to a question on the topic Sampling at https://community.advisera.com/topic/sampling-clause-7-3/  and  https://community.advisera.com/topic/cab/