Hardest customer audit I ever had on the food side was a couple of gals with bio-pharma backgrounds. So many of the basics are similar (GMP, traceability, documentation, etc.), but I still remember the one hangup we had regarding a time/temp CCP on a sterilization chamber. Pharma seems like it gets way deeper on the validation side of things, to the degree that they wanted to ding us for not having a calibrated and certified timer attached to our sterilization chamber. It was insufficient to them that it was computer controlled and relied on the computer's onboard clock (which caught me completely flatfooted, I have no clue how to go determine how accurate a Windows time function is). We were able to wiggle our way out by showing that all of our programmed runs were set to longer times than what our validations required, by enough time that it calmed their concerns.
But I just walked away from that audit feeling like if QA in pharma has to be able to prove 20:00 min on a clock is exactly 20:00, the validation requirements in general are going to be a step or even three above what I'm used to...