Quality Control and Monitoring


In accordance with the International Standard on Related Services (‘ISRS’) 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by the International Auditing and Assurance Standards Board (IAASB) of IFAC.

In compliance with the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA) of IFAC. Although ISRS 4400 provides that independence is not a requirement for agreed-upon procedures engagements, the Agency requires that the auditor also complies with the independence requirements of the Code of Ethics for Professional Accountants.

Although auditors shall do the Audit work according Spanish Audit law, other Audit regulations and Auditing Standards; those are according to the Audit UE directive.

Audit work will consist of: Report only factual findings as opposed to forming an independent opinion on the costs declared in the Final Financial Report.

Professional background:Twenty-one years, experience, in auditing and about thirty in accounting, financial and taxation. Otherwise, the Auditor proposed, has been registered in the Spanish official register of accounts auditors since 1997, like an active auditor. Independence. Auditor proposed shall not have, any facts or appearance, as follows:

•was involved in the preparation of the Final Financial Report;

•stands to benefit directly should the Report of Factual Findings be


•has a close relationship with any person representing the beneficiary;

•is a director, trustee or partner of the beneficiary;

•is in any other situation that compromises his/her independence or ability

•to establish the Report impartially.

Audit stages (according Annex 2 – GNRF)

Auditor shall:

-Obtain an understanding of the terms and conditions of the Grant Agreement.

-Identify the legal status of the beneficiary and co – beneficiaries, and thus determine the treatment of VAT.

-Deliver a report under Annex 3 – GNRF model under guidance notes – report of factual findings of the financial report.

-Verify beneficiaries follow fair rules of Good accounting and record keeping. 

-Verify evidence, analytical review, verify selected expenditure, etc.


TOQI, as an external or independent company, will supervise the development of the planning, in accordance with the technical requirements of the CALESA Project, as well as compliance with the applicable regulations and legal requirements.

Its tasks are the following:

-Validate the design and ensure the implementation and dynamization of the Quality Management System of the CALESA Project.

-Perform a four-month monitoring of compliance with the objectives/indicators of the Project: work packs/activities, …

-Carry out an Annual Audit of the performance of the Project, following the guidelines of the applicable UNE-EN ISO 9001: 2015 that are applicable.


In addition to the former external controls, CALESA foresees an internal one. It will be directed by the managers of the leader institution (UMA), and it will involve teachers and technical staff of all the participating institutions. The main goal will be to build a Quality Management System that will allow to control the day-to-day activities from a quality perspective, and ensures that standards, processes, and procedures are defined and their execution is continuously monitored and improved through three strategic areas: Partnership quality, mobility quality and academic/scientific quality.The system will be reflected in a quality manage plan, that will include as a quality management overview the quality values and objectives as well as the main competences and responsibilities of the quality control team.

The plan will also contain a quality assurance and control table that will allow the identification of Working Packages and processes to be conducted and assessed in each of them. The table will also include relevant information regarding the quality requirements, indicators, tools or date of evaluation.

Regarding the indicators, there will be three main types of indicators: the key performance indicators (KPI), the results/outcome indicators and the impact indicators and will be built through the Smart technique (SPECIFIC, MEASURED, REALISTIC, RELEVANT and TIME BASED) in order to guarantee good quality measures premises.

The quality management will also include a quality report every 4 months and external auditory to TOQI, the External Quality Control institution. 

Carmen Rocío Fernández Diaz and Elena Avilés Hernández will be in charge of the Quality control; Beatriz García Fueyo and Ignacio García Taboada of the Risk Analysis.