Quality Assessment in Higher Education in the United Kingdom has a long tradition and history. Because of that, it has been the reference model for many other quality assessment systems developed in other European countries.

Nevertheless, as a result of the analysis of its own history, this process has developed towards a simplification of the system. This doesn’t mean less control, but more efficient one, adapting it to new circumstances. Thus, the system has developed from a process based on results or performance indicators and focused on subjects (Subject Review), towards a process based on the assessment of quality management of key processes and focused on the institution. The new system is not focused on individual processes, but pays attention to how the institution organizes and manages the quality of its awards and learning opportunities.

Thus, if the institution shows by comparing the evidences against the evaluation criteria established, that it is able to manage the different processes, and the results are improving, then there should be no doubt that the individual processes are also quality processes.

In Spain, there have been published recently, the first working papers for developing a new programme of similar characteristics: Programme Audit.

The main aim of this paper is to compare the British Institutional Audit to the Spanish proposal, analyzing similarities and differences, advantages and disadvantages and trying to provide new possibilities of development to the new programme.

Institutional assessment, quality, performance indicators, audit, higher education.