ABSTRACT
Each partnership must decide how much of its resources it will devote to the process of planning and change. Resources are of two basic types: financial and effort/time. A substantial part of the income of a practice is derived not from activity but by existence. Capitation fees and deprivation payments merely require that the practice is open, not that it meets any particular standards. It is much more difficult to measure the impact of the amount of time and effort that should be devoted to the practice by the partners. Audit is the review of a process or behaviour to ensure that the proposed aims are being met. It is possible to audit any business, including a general practice, in one of three different ways: structure, process and outcome. Coarse audit is a method of evaluating activity within a practice, attempting to refer it to the accepted normal standard.
