When a company I worked for went from QS to TS, I was tasked with redoing the FMEA's. The the audit found the RPN's were ridiculously low and did not reflect the defects being recorded. Using data from the previous 5 years I set up the first FMEA. In the meeting to go over the FMEA everyone was shocked. I showed the data to back it up and the AIAG manual to show it was done correctly. Managements decision was to cut the occurrence rate so we showed the RPN above 100 on only a few items they chose. That was a tough day.