Definition Performance Based Auditing - What is the definition?

A

AllanJ

#11
dashmen said:
Thanks all your replies. :applause:

I am thinking this issue: Does effective process=>effective outcome? or Does effective outcome=>effective process?
And how we define performance within an quality audit? Does it mean product performance or system performance or process performance? Maybe all of them?

This article (http://www.nalga.org/qrtly/art97d1.html ,thanks for Jennifer's link,I dig into it) gave me some inspiration,especially the last sentence:"the procedures (conversion activities) are only the piece of the equation that facilitates the achievement of management's goals."

More opinion are welcome.
A performance audit is little if any different from a "Management Audit", when that audit is properly done. You are welcome to consult my work on that matter.
 
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