Value-added assessments, management audits, added value auditing, and continual improvement assessment are terms used to describe an audit purpose beyond compliance and conformance. The purpose of these audits relates to organization performance. Audits that determine compliance and conformance are not focused on good or poor performance, yet. Performance is an important concern for most organizations.
A key difference between compliance audits, conformance audits, and improvement audits is the collection of evidence related to organization performance versus evidence to verify conformance or compliance to a standard or procedure. An organization may conform to its procedures for taking orders, but if every order is subsequently changed two or three times, management may have cause for concern and want to rectify the inefficiency.