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They may even have their CPA, or be a CPA candidate. In addition to general accounting duties, they help company's management to analyze the economic health of the organization, usually through timely financial reports and counsel. They may or may not have supervisory responsibilities over junior accountants and/or clerical personnel. [5]
Quality management ensures that an organization, product, or service consistently functions as intended. It has four main components: quality planning, quality assurance, quality control, and quality improvement. [1] Customers recognize that quality is an important attribute when choosing and purchasing products and services.
The first edition of Juran's Quality Control Handbook was published in 1951. He also developed the "Juran's trilogy", an approach to cross-functional management that is composed of three managerial processes: quality planning, quality control, and quality improvement. These functions all play a vital role when evaluating quality.
Quality inspector in a Volkseigener Betrieb sewing machine parts factory in Dresden, East Germany, 1977. Quality control (QC) is a process by which entities review the quality of all factors involved in production. ISO 9000 defines quality control as "a part of quality management focused on fulfilling quality requirements". [1]
A CQA is capable of using various evaluation techniques to identify a production system's strengths and weaknesses in quality control. [1] A quality audit is a process that involves the systematic identification and examination of a production quality system. A Certified Quality Auditor must analyze all elements of a quality system and assess ...
The terms "quality assurance" and "quality control" are often used interchangeably to refer to ways of ensuring the quality of a service or product. [3] For instance, the term "assurance" is often used in a context such as: Implementation of inspection and structured testing as a measure of quality assurance in a television set software project ...
Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of an organization's quality management system and is a key element in the ISO quality system standard, ISO 9001 .
While a large part of these reports is made public (called "Part I"), portions of the inspection reports that deal with criticisms of, or potential defects in, the audit firm's quality control systems are not made public if the firm addresses those matters to the board's satisfaction within 12 months after the report date.