Abstract
To assure value for money in the higher education sector, the Hong Kong University Grants Committee has embarked on a programme of teaching and learning quality‐process reviews (TLQPRs). Such reviews are known as ‘audits’ in other countries. This paper describes the Committee's approach. After a brief introduction, the paper contrasts the three main types of quality assurance mechanisms used in higher education: accreditation, assessment, and audit. It goes on to describe the factors audited by the TLQPR Panel. These include curriculum design, pedagogical design, implementation quality, outcome assessment and resource provision. The paper concludes by describing the review process as refined using experience gained during the first four audits.