The quality control systems is established by a set of policies developed in order to provide reasonable security in the work performed by the firm and its staff; ensures compliance with institutional, regulatory, legal requirements to be met by an entity, additionally also designs a model to monitor and ensure compliance with its own standards.

Source ( aicpa )

The quality control of a company consists of establishing policies aimed at achieving the objectives of the system and the necessary procedures to implement and monitor compliance with these policies, it must provide reasonable assurance that these objectives are achievable.

Systems should be tailored to the type of company providing the service and the company to be audited. The nature, scope and formality of the policies depend on factors such as the size of the company, number and characteristics of the offices, knowledge, experience, among other aspects.

As for the quality system, this is considered "as the degree to which a set of inherent characteristics meets the explicit or implicit requirements of consumers and expectations or compliance with established standards, regulations and laws.

Source ( weinbergla )

Therefore, the quality control system in the private practice of accounting and auditing consists of the application of quality control standards against which the structural organization of the firm, the policies adopted and the procedures established to provide reasonable assurance that professional accounting, auditing and ethical standards are observed in the practice of accounting and auditing are measured.

_{Transformational leadership and contextual performance} _{are the main factors that most influence organizational culture.}

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