Do nothing that does not benefit the ultimate customer. This concept is fundamental to the teachings of Taguchi in his Robust Design and is the backbone of Quality Function Deployment (QFD). It is the heart of Quality Management; organizations exist only as long as they continue to meet the needs of their customers. If the focus of the organization is internal (this is what the Auditors or Accounting or Human Resources want) as opposed to external, resources will be spent ineffectively.