[section separator="true"]
[section-item 9]
[row]
[column 12]
[toc-this]
Principles
The purpose of the system of quality management is to provide reasonable assurance that:
- we fulfil our responsibilities and conduct our work
[link title="in%20accordance%20with%20professional%20standards" link="%2Faware%2FGAP%2FPages%2FECAs-commitment-to-standards.aspx" /]
and applicable regulatory requirements, and
- the reports we issue are appropriate and of
[link title="high%20quality" link="%2Faware%2FGAP%2FPages%2FReport-drafting.aspx%23Definitions" /]
.
[alert color="danger-light"]
[icon name="exclamation-triangle" color="danger" /]
This part of the page is under revision. The [link new-window icon="file-pdf-o" title="International%20Standard%20on%20Quality%20Management%201" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520QUALITY%2520MANAGEMENT1" /]
(previously International Standard on Quality Control 1) presents the components of quality management.[/alert]
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 [link title="supervision%20and%20review" link="%2Faware%2FGAP%2FPages%2FSupervision-review.aspx" /]
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 [multi-link title="task%20plans" link_1="%2Faware%2FGAP%2FPages%2FCA-FA%2FPlanning%2Ftask-plan-audit-programme.aspx" title_1="Compliance%20and%20financial" link_2="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx" title_2="Performance%20audit" link_3="%2Faware%2Freview%2FPages%2FReview-task-plan.aspx" title_3="Review" /]
, key work papers, [multi-link title="clearing%20documents" link_1="%2Faware%2FGAP%2FPages%2FCA-FA%2FExamination%2FClearing.aspx" title_1="Compliance%20and%20financial" link_2="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx" title_2="Performance%20audit" /]
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.
[link title="Independent%20quality%20review" link="%2Faware%2FGAP%2FPages%2FIndependent-quality-review.aspx" /]
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. [link title="Exceptions" link="%2Faware%2FGAP%2FPages%2FIndependent-quality-review.aspx%23Annual-report" /]
apply to certain parts of the ECA annual reporting.
The DQC conducts [link title="quality%20assurance" link="%2Faware%2FGAP%2FPages%2FSpecific%2FQuality-assurance-procedures.aspx" /]
reviews on the application of methodology, and quality processes, which it submits to the AQCC.
[icons-list icon-size="2" separator="line" icon-vertical-alignment="middle" vertical-alignment="middle"]
[/icons-list]
[/toc-this]
[/column]
[/row]
[/section-item]
[section-item 3]
[row]
[column 12]
[panel panel-style="boxed" title="Related%20documents" icon="book" class="ref-panel"]
[standards]
[link new-window title="ISQM%201" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520QUALITY%2520MANAGEMENT1" /]
[link new-window title="ISSAI%20140" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-140-Quality-Control-for-SAIs.pdf%23page%3D8" /]
[link new-window title="ISSAI%202220" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520AUDITING%2520220%2520(REVISED)" /]
[/standards]
[rules]
[link new-window title="Art%20285-286%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D123" /]
[link new-window title="Art%2031%20ECA-RP" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FRULES_PROCEDURE_2010%2FRULES_PROCEDURE_2010_EN.PDF%23page%3D6" /]
[link new-window title="Art%2077-78%20ECA-IR" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FIMPLEMENTING_RULES_2021_EN.pdf%23page%3D32" /]
[/rules]
[/panel]
[/column]
[/row]
[row]
[column 12]
[toc fixed="true" selectors="h2%2Ch3" class="basic-toc" /]
[/column]
[/row]
[/section-item]
[/section]
