Introduction

Audit is the examination and verification of records and other evidences by an

individual or a body of persons so as to confirm whether the records and other
evidences present a true and fair picture of whatever they are supposed to reflect.
Audits can be categorized basically into two types- Financial audit and
nonfinancial audit. Financial audit is a statutory audit that helps in monitoring the
financial performance of the company. Non-financial audit is non-statutory and serves
two purposes. Firstly, it checks a companys compliance to standards and secondly,
determines whether a product or service satisfies customers' demands in terms of
features and quality. Both the audits are conducted to measure compliance to a set of
standards. Both generate performance data that can be used for benchmarking and
performance analysis and both identify opportunities for performance improvement.
Here is the difference of financial and non-financial audit:

Financial Audit

Non-financial Audit

Relies primarily on standards set

externally (by government or by
professional standards groups).
Procedures are formalized and
consistent from company to company.
Compliance with procedures adds
credibility to the audit.
Standards are essentially the same
from audit to audit
Focus is on complying with standards
set by external groups
Audience is often primarily external,
with audit standards used as a way of
building credibility
Generally conducted yearly

Focuses on measures that affect only

financial performance.

Relies primarily on standards set

internally on the basis of customer
and competitor information.
Procedures are fluid and should be
adapted by each company. Measures
should be created that suit the
companys needs.
Standards should change as
performance improves.
Focus is on exceeding standards set
internally or by industry competitors.
Audience is generally internal, with
data being used primarily to improve
performance.
Conducted, on average, every 18 to
24 months.
Focuses on a broad range of
functions that contribute to the
success or failure of a particular

process.

BACKGROUND OF THE STUDY

The study is about auditing electrical safety of the classrooms of PUP College of
Engineering and Architecture these include the lighting, wirings and electrical outlets
inside the room and by using TQM tools to analyze and determine it satisfy the students
or to improve quality of facilities in the College of Engineering and Architecture building.
First, we use audit form in checking whether a specific room complies based on
Ergonomic Checkpoints like for example in lighting there must be a specific number
fluorescent lights depending on the size of the room. We checked if there is adequate
lighting on each room.
We also checked if there are electrical warning signs placed near the outlets,
also the wiring if it is properly covered, adequate number of outlets and if the outlets are
reachable or not which is based on the electrical standards we get from International
Universities that is applicable here in the Philippines.