Hi turbertq.
My way to review the mass balance during the audit:
1, mass balance always accompanies with traceability test. Thus first of all I will sample a batch number and relevant information in a sample bank,
2, Ask for all records of such sampled batch,
3, Obtain the conversion rate from raw material to the final products. This step could be done by experience or you can ask information from auditee.
4, According to the conversion rate, you can calculate if the quantities of raw materials and end-product quantities present in records are reasonable.
5, Before doing traceability documents I suggest you should have known the recipe before,
6,According to the recipe you could check if the relation between the usage of ingredients and of end product is logical.
7,If all quantities logical exist, I will accept the mass balance is fine.
Above is only my way to check, I am also expecting the methods recommended by professsional here,
Best regards,
Jason
Edited by Jason H.Z.C., 11 March 2011 - 01:18 AM.