ABSTRACT

Auditing vendors and contractors is one element in quali­ fying a contract acceptor. A contract acceptor is an organi­ zation th a t has agreed to provide information (e.g., an analytical laboratory), goods (components, active ingredi­ ents), or services (contract m anufacturing or packaging). Usually, a firm will audit a vendor or contractor before the contract is signed, and then periodically audit the ven­ dor or contractor during the relationship. In addition, if

there is a significant problem, a drug or device firm may conduct a special audit in order to resolve the issues.