Quality management system

The ECA has a system of quality management in order to comply with professional standards and applicable regulatory requirements, and issue high quality reports.

Compliance audit Financial audit Opinion Performance audit Review

Concept

Ref: 12.600

Principles

The purpose of the system of quality management is to provide reasonable assurance that:

we fulfil our responsibilities and conduct our work in accordance with professional standards and applicable regulatory requirements, and
the reports we issue are appropriate and of high quality.

This part of the page is under revision. The International Standard on Quality Management 1 (previously International Standard on Quality Control 1) presents the components of quality management.

Responsibilities for implementing the system of quality management

The members, led by the president, are ultimately responsible for the quality of the ECA’s output. All staff are required to carry out their work with due skill and care in accordance with the rules set out by the ECA. Reporting members are accountable to the chamber and ultimately to the Court for the quality and timeliness of tasks under their responsibility. This includes supervision of those tasks, the presentation of documents to the chamber and, where appropriate, to the Court, and the presentation of the reports and opinions outside the ECA. The director is responsible for establishing, and overseeing the sound running of supervision and review in the chamber. As part of supervision and review the director ensures the timely completion of tasks as well as the quality of draft planning documents and reports, and signs them before circulation. A principal manager is assigned to each task. As part of supervision and review, the principal manager reviews and approves the , key work papers, and draft reports. A head of task is assigned to each task, and is responsible for implementing the work in line with the task plan and ECA guidance, and supervising and reviewing the work of the team members. Independent quality review of presentation, audit evidence (or key elements for reviews or opinions) and compliance with ECA guidance, is in most cases carried out by an AQCC member with the help of DQC staff. Exceptions apply to certain parts of the ECA annual reporting. The DQC conducts quality assurance reviews on the application of methodology, and quality processes, which it submits to the AQCC.

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Quality management system

Principles

Responsibilities for implementing the system of quality management

Quality management system