The „cybernetic“ approach of the quality control system in audit companies

Author:Univ. prof., PhD. Gheorghe POPESCU, PhD. Veronica POPESCU, PhD. Cristina-Raluca POPESCU

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Keywords:Quality controls; quality system; quality personnel; self-assessment; monitoring; self-regulation

Abstract:
The „cybernetic“ approach of the quality control system in audit companies provides a unitary and consistent presentation of the basic components of the quality system and of the interdependencies in such upon the continuous application and improvement process. The basic mechanisms are emphasized regarding: the definition of policies and implementation of quality control procedures; quality self-assessment, control and monitoring; improvement and development of the quality control system.\r\nGrounded on the idea according to which it is easier to give evidence of the results correctness by demonstrating the correctness of the algorithm by which such is obtained, there are emphasized the main policies and procedures implemented in order to achieve such policies, within the integrated system for performing quality works.\r\nThe audit company should implement quality control policies and procedures in order to obtain reasonable insurance that the company and its personnel are in compliance with the professional standards and normative prerequisites and that the reports drafted by the company or the mission partners are appropriate depending on the circumstances.\r\nThe quality control system should be an open system, consistently applied, which could contribute to the development of the internal culture in respect with attitude towards quality. The decisive role of the management is underlined, which by its messages and attitude determines the induction of internal culture, imposing consistency in achieving quality works.\r\n

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