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EN
The article presents the tools that enable organizations to assess the effects of improvement of the quality management system, such as internal and external audits; risk management, measures of effectiveness and efficiency of processes, evaluation of customer satisfaction, quality cost analysis; analysis of best practices and self-assessment. The effectiveness use of these tools depends on the progress of the efforts of organizations in activities related to its improvement, knowledge and skills of employees and managers, who should show the positive attitude of leadership and involvement.
EN
The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
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