Per IATF 16949, 7.2.3, internal auditors need to execute a minimum number of audits per year, as defined by the organization. We have some internal audits who did not perform any audits last year. Now it seems we are in a paradox. Do they have to start all over and get retrained and certified? If they perform an audit now, will it be valid, since they do not currently meet the requirement? Is there a more efficient way to re-qualify the auditors, rather than going all the way back to square one?
As stated in IATF 16949: 2016 standard 7.2.3 f) "Maintenance of and improvement in internal auditor competence shall be demonstrated through: f) executing a minimum number of audits per year, as defined by the organization". The minimum number of internal audits to be performed should be determined by the organization. The minimum number of audits could be 1 or 2, etc. Performing 1 audit annually can be a risk for the knowledge and practice of internal auditors.
If your internal auditors did not conduct any audit in the last year; my recommendation is that you can develop the relevant internal auditor with internal training and can conduct its first audit with an experienced auditor. You can define the internal training programs with IATF 16949:2016 and ISO 9001:2915 standard knowledge and internal auditor training. If you indicate these points that I recommend in your internal audit procedure, it will be effective for the system.