Organisations depend on their customers, therefore customer needs and expectations should be researched.
If the organisation's mission is to satisfy the customer, then customer requirements must be determined (7.2) and feedback (8.2.1) sought.
There is now considerable emphasis on top management (e.g. Directors) being seen to be on-board and playing the game. Top management is defined as the person(s) who direct an organisation at the highest level.
The principal message that management must get across is that the objective of this business is to keep the customer happy.
Notice that none of these clauses specify a procedure or a record – you are simply required to do it.
As a result, the Certification Body auditor will want to speak to the MD and the staff. This something that your internal auditors must also do.