To build a professional Firm with flexible policies to create an environment for innovation and development, with customer focus, leader ship, involvement of people, process approach, system approach to management, continual improvement, factual approach to decision making and mutually beneficial Client relationships.
As stated, the senior partners of the audit firm frame an appropriate ‘Quality Policy’ stating the commitment to complying with requirements and continual improvement and also providing a framework for continuous review of objectives. The policy framed is communicated and explained to the entire Staff within the audit firm.
- Planning: The senior partners ensure that ‘Quality Objectives’ are established at all levels and are consistent with the ‘Quality Policy’. The partners ensure that the objectives are made measurable by suitable means.
- Responsibility/Review: The responsibilities and authorities are defined and communicated by the senior partners and specific staff holding responsibility for ensuring compliance of the Policies. Quarterly reviews ensure that there has been no deviation in compliance of the Quality Policy.
- Provision of resources: The senior partners ensure that adequate resources are available to implement, maintain and continually improve the quality management system and to enhance Client satisfaction.
- Human Resources: The requisite staffing based on education, training, skills and experience has been delegated responsibility . The staff in an the firm consists qualified, semi-qualified and audit trainee personnel and other clerical and administrative staff. The training needs of these personnel are reviewed regularly and necessary training is imparted
- Infrastructure: The firm has identified, provided and maintained the required infrastructure such as the premises, workspace, equipment, hardware, software, library and supporting services, with continuing enhancement keeping pace with the developing technology.
- Work environment: The firm assesses the human and physical factor of the work environment needed to achieve the conformity with the Quality Policy and Client satisfaction