EXCELLENT audit questions are a critical element of successful Layered Process Audit (LPA) programs. Most organizations develop Good or Conforming process audit questions, but this is what determines an Excellent audit question:. The VALUE of the question to your process!. Just like your manufacturing operations, auditing processes should be developed with the goal of eliminating unnecessary ISO management systems standards and require process based auditing as the technique for conducting internal audits. Although process based auditing is widely recognized as a best practice methodology, it can be a challenge to implement correctly for maximum benefit and continual improvement of the management system.