The document discusses the distinction between process audits and product audits in manufacturing, highlighting that process audits evaluate the efficiency of processes during production, while product audits assess the final product's adherence to standards before delivery. It emphasizes the importance of both audit types for ensuring quality and compliance, noting that effective quality management typically requires a structured approach to both processes and products. Additionally, the document outlines the procedures for addressing non-conformance in product audits and the critical quality goals associated with process audits.