The IAOB checklist was very similar to the QSA, so much so, that it is no longer used. If you have a copy, there is one thing that is very interesting. A graphic that outlines what parts of TS are process driven, and what parts are driven by documentation of information. For example, document control (4.2.3) is a process, but the quality manual (4.2.2) is document drivern.
As we develop/implement/audit our systems, we must be able to audit both the process-driven parts, and those parts that are not process oriented.