FOREWORD
The word “audit” comes from the Latin audītus meaning the act of hearing. A benign definition, so it’s strange then, that the idea of an audit is often viewed negatively by people. Typically, this comes from the spectre of an income tax audit or those performed by a regulatory agency, which is common in the food, pharmaceutical, and health and safety industries.
Since the early 1960s, it has become more and more common for purchasers to audit their supply chain, sometimes with terrible results! For example, the UK’s Ministry of Defence had ordered a maritime attack and patrol aircraft from the supplier BAE, known as the “Nimrod MRA4.” Development started in 1996 and in 2010, the project was canceled at which point it was £789 million ...
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