Muhasebe
Kalite Denetim Sistemi (Quality Auditing System)
İngilizce: quality auditing system
Türkçe Tanım
Bir kurulusun kalite sureclerinin tasarlandigi gibi isleyip islemedigini bagimsiz ve periyodik bicimde denetleyen yapidir; kalite guvenceyi bir kez kurmakla yetinmeyip surekli dogrulayan geri besleme katmanidir. Denetimin ic mi yoksa akredite bir dis kurulus tarafindan mi yurutuldugu, uretilen bulgunun agirligini belirler; nitekim proje finansmaninda kredi verenler, sponsorun kendi ic kalite denetim raporlarini cogu zaman yeterli gormez ve bagimsiz ucuncu taraf sertifikasyonunu, teminat paketinin gizli ama belirleyici bir bileseni olarak sozlesmeye yerlestirir.
English Definition
A structure that independently and periodically audits whether an organisation's quality processes operate as designed; it is the feedback layer that does not merely establish quality assurance once but verifies it continuously. Whether the audit is conducted internally or by an accredited external body determines the weight of the findings produced, since lenders in project finance frequently decline to treat a sponsor's internal quality-audit reports as sufficient. They embed independent third-party certification into the contract as a discreet but decisive component of the security package.