1. procedures to establish an optimal level of audit performance by practitioners. Included are proper supervision over field work, evaluation of internal control, and employment of generally accepted auditing standards. The monitoring of a CPA firm's system of quality control by a peer reviewer involves consideration of the adequacy and relevance of the CPA firm's procedures, practices, and compliance thereto, effectiveness of professional development, and quality of the CPA firm's practice aids.

2. policies and techniques used to assure that some level of performance has been achieved. Included are controls in design and inspection. Variances from established norms are identified and rectified.

3. in manufacturing, procedures to achieve a desired level of satisfaction of the operation or product being produced. A number of tests and measurements may be required to determine that a part meets required specifications.