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ASSIGNMENT

ON

QUALITY ASSURANCE AND QUALITY


CONTROL
UNIT 430

SUBMITTED TO

PROF. DUDUYEMI

AUGUST 3TH, 2023

BY

ISIAYINEKIFE EMMANUEL
IBF0354

NESTLE TECHNICAL TRAINING CENTRE


(NTTC)
FLOWERGATE FACTORY
SAGAMU, OGUN STATE.
QUESTIONS
1. What do you understand by total quality management?

2. Distinguish between TQM and QMS?

3. What are the techniques that can be applied to good quality control of
goods and services?

4. Outline the process of auditing.

ANSWER

1. Total quality management (TQM) describes a management approach to

long-term success through customer satisfaction. Total Quality


Management (TQM) is a management framework based on the belief that
an organization can build long-term success by having all its members
from low-level workers to its highest-ranking executives focus on
improving quality and, thus, delivering customer satisfaction. Remember,
one happy and satisfied customer brings ten new customers along with
him whereas one disappointed individual will spread bad word of mouth
and spoil several of your existing as well as potential customers. You need
to give something extra to your customers to expect loyalty in return.
2. Difference between TQM and QMS
A quality management system (QMS) is defined as a formalized system
that documents processes, procedures, and responsibilities for achieving
quality policies and objectives. A QMS helps coordinate and direct an
organization’s activities to meet customer and regulatory requirements
and improve its effectiveness and efficiency on a continuous basis.
While
Total Quality Management (TQM) is a management approach that seeks to
provide long-term success by providing unparalleled customer satisfaction
through the constant delivery of quality IT services. To properly execute
on TQM methods, the entire organization needs to operate as a single unit
in the pursuit of excellence.
3. Techniques involves
a) sampling plan
A sampling plan is a detailed outline of which measurements will be
taken at what times, on which material, in what manner, and by
whom. Sampling plans should be designed in such a way that the
resulting data will contain a representative sample of the parameters
of interest and allow for all questions, as stated in the goals, to be
answered.
b) Key Performance Indicator (KPI)
A Key Performance Indicator is a measurable value that
demonstrates how effectively a company is achieving key business
objectives. Organizations use KPIs at multiple levels to evaluate their
success at reaching targets.
c) Delivery punctuality
Delivery punctuality is applied as an agreed time between the supplier
and customer for receipt of their completed product or services.
d) Service level agreement
A service level agreement (SLA) is a documented agreement between
a service provider and a customer that identifies both the services
required and the expected level of service.
4. Process of auditing involves
1. Selection: Audit activities are selected using a risk-based approach.
Internal audit meets with leadership and management during the
development of the annual audit plan to discusses risks and potential
impediments to meeting objectives. This plan is approved by the
Executive and Audit Committee of the Board of Trustees. Audits can also
be conducted based on concerns reported on the fraud and ethics hotline.
2. Planning
Each audit requires planning, starting from defining the scope and
objective to developing audit steps to meet the objective. Internal audit
conducts an entrance meeting with management to discuss the purpose of
the audit, risk factors, and other logistics. Management is included in the
planning phase and the details are documented in a planning and scoping
memo.
3. Fieldwork
During the fieldwork phase, auditors conduct the steps identified in the
planning process. Steps often include conducting interviews, reviewing
laws, policies and best practice, verifying sample transactions, analyzing
data sets, and conducting surveys. Auditors meet regularly with
management throughout fieldwork and discuss the status of the audit,
preliminary observations, and potential recommendations.
4. Reporting
Auditors conduct an exit meeting with management at the conclusion of
the fieldwork to discuss the results of the audit, specific findings and
recommendations and other observations. Auditors communicate these to
management through an audit observation memo and ask management to
provide a response with a corrective action plan and timeline to
implement. These responses are included in the final report. Management
and leadership are provided an opportunity to review drafts and provide
feedback.
5. Follow-up
All audit recommendations and management corrective action plans are
followed up on to provide assurance that plans are implemented.
Corrective action plans that do not appear to be progressing are reported
annually to the president and Executive and Audit Committee.

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