Quality Control Report Reviews

I know this question has been asked in the past, but would appreciate current input.  How your CU handles daily quality control report reviews. Does the internal audit review all such reports (such as member and loan file maintenance, variable rate loan changes, new loan reports, HELOC payment change reports, etc.), or do the applicable departments review daily? It is my opinion that the departments involved should handle the daily reviews and Internal audit should ensure the reviews are being completed by the departments and then do their own sampling of the reports.Thank you for your input.Dale