Maintenance is defined as the combination of activities by which equipment, assets or a system is kept or restored to a state in which it can perform its designated function. It is an important factor in product or service quality and can be used as a strategy for successful competition
Continuous Improvement Develop Measurement System (1) Evaluate Maintenance System (2) Identify most deficient areas (3) Identify root causes of deficiencies (4) Develop and implement corrective and preventive actions (5)
The American Heritage Dictionary defines audit as: “an examination of records or accounts to check their accuracy”.
Thomas and Henke (1989), “Auditing is a process in which one person verifies the assertions of an other”.
Carmichael et al (1996), defines audit as : “Auditing is an independent investigation of some particular activity”.
(http://www.columbia) defines an audit as a formal or official examination and verification of the activities of an organizational unit, system, function, or other aspect of the organization's operations. It may include a review of (1) economy and efficiency of operations; (2) effectiveness in achieving program results; and (3) compliance with laws, regulations, and other rules. The audit results in a written report