Quality control provides reasonable assurance that personnel maintain independence (in fact and in appearance) in all required circumstances, and perform all responsibilities with integrity and objectivity.

There should be policies and procedures to provide reasonable assurance that members of the engagement team refer to authoritative literature or other sources and consult, on a timely basis, with competent and authoritative individuals within or outside COA.

Policies and procedures include determination of whether it is appropriate to assign an Auditor to an audit engagement/ auditee where a potential conflict of interest is identified.

Auditors should be honest and candid within the constraints of client confidentiality. Service and the public trust should not be subordinated to personal gain and advantage.

Policies and procedures should be established to provide reasonable assurance that the work performed by engagement personnel meets applicable professional standards, regulatory requirements, and the standards of quality.

There should be an ongoing consideration and evaluation of the relevance and adequacy of existing policies, appropriateness of guidance materials/manuals, and effectiveness of required activities/procedures.

Quality control in audit depends heavily on the proficiency of the members of the engagement team.  Generally, the more able and experienced the Auditor assigned to a particular engagement, the less direct supervision is needed.

Policies and procedures should be designed to provide reasonable assurance that Auditor/s assigned responsibility for quality control by COA leadership are technically capable, complies with ethical requirements and has the necessary authority to assume that responsibility.

There should be an established process designed to provide reasonable assurance that the policies and procedures relating to the system of quality control are relevant, adequate, and operating effectively.