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I like having a Quality Manual that briefly states the governing regulations, standards, business needs, and heck, who knows, maybe even ethics and values. All of these are requirements. The Quality Manual describes briefly (there's that word again) how each quality procedure (output) answers specific requirements (inputs) and how the quality procedures interact. All of this is de rigueur for regulated quality systems.
The "justification" for a procedure is that there's a policy that requires it. Your policies need to be written in a way that makes clear to the reader that they mandate specific procedures.
The justification for a policy is "because someone said so," that someone being either your upper management, some govt regulator, your customers, the ISO or other higher power that scares the bejesus out of your company's employees.
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