Performance based vs. compliance based auditing: The similarities and the differences

摘要

Princeton University's Plasma Physics Laboratory (PPPL) is a world leader in research associated with plasma science including the use of materials, the development of future fusion devices, and the application of plasma techniques in industry. At PPPL, one of Quality Assurance's responsibilities includes the internal audit/appraisal program. In early FY95 a task force, including representation from internal customers, was created to improve the program and to assure that the program better supports the mission of the Laboratory. One of the most significant changes recommended by the task force was to move from a compliance based auditing program to a performance based program. A trial of this change was successfully performed in fiscal year 1995. Because of the success of the trial, this change was adopted as standard practice. Today, a scheduled audit may be performance based, compliance based, or a combination of the two as determined jointly by the Quality Assurance Manager and the management of the program to be audited. This paper discusses the similarities and differences between these two types of audits. Both audits are performed to effect improvements in the program being audited. However, compliance based audits focus on compliance issues with the risk of missing performance or efficiency issues. Performance based audits identify system level problems and inefficiencies but may miss compliance issues.