previous : Part 2.06 - Internal Auditing
2.07 Gap Analysis
‘Gap Analysis’ is an easy-to-use tool for an Auditor. The four major concerns are listed below:
The Four Elements of Gap Analysis
What SHOULD be done: this is the 'perfect' action. The ideal situation which fulfills all needs and expectations. The activity required to achieve total quality control. Whether this is ever achieved enters the realms of philosophy, but it certainly provides the benchmark from which gaps are measured.
What EMPLOYER says: much of what the employer says - via management - is in the form of written policies and procedures. In its rawest state, this documentation is based on how to turn a profit while staying within the bounds of the multitudinous laws of the land.
What EMPLOYEE perceives: this is usually closer to what is actually going on. The employee, being involved in the day-to-day grass-roots of a business' operations, is obviously closer to what standards are being kept - or not being kept. The employee can see what short-cuts may be surreptitiously sanctioned within a department. However, a problem can arise if a judgement is made on an employee's perception alone. The same closeness to a particular operation may not allow the employee to take in the 'big' picture of what is going on, and the initial perception may be misleading.
What ACTUALLY happens: this is observable in the outcome: the finished product/service/result.
By examining the elements above, the various gaps can be - and, indeed, should be - closed to the point where each part of the business is achieving exactly what should be achieved: Total Quality.
"To improve is to change… To become perfect is to change often…"
-Winston Churchill
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