This Safety Report compares the requirements of IAEA Safety Standards Series No. GS-R-3, The Management System for Facilities and Activities, and the American Society of Mechanical Engineers (ASME) Quality Assurance Requirements for Nuclear Facility Applications (ASME NQA-1-2008, NQA-1a-2009). It identifies the similarities and differences between them and provides information and guidance to assist an organization in meeting the requirements of both standards.