The Audit as a Teaching Tool

摘要

Are there too many audit programs? Or is there always room for one more? For decades, when it came to PCBs, the US Department of Defense has been the world's leading authority for establishing and maintaining qualified manufacturer's lists. Board fabricators and assemblers endured the paperwork, cost and process as a means to gain access to the steady military business. Although seen as lower margin at the time, the benefits of having a creditworthy customer and the ever-present promise of future business were enough, for some at least, to focus on defense contracts. And while there was a lull in the 1990s as assemblers eschewed military work in order to chase the (then) high-volume, high-margin communications and PC business, many players in the US market essentially owe their continued existence to the US DoD.