Better practice entities will also incorporate quality assurance reviews of contracting activities into their control environments.

Periodic reviews of all or selected aspects of contracting can assist entities in assessing the extent to which their performance represents better practice and are a useful mechanism for identifying procedures and practices that warrant improvement.

Agencies should determine whether quality assurance activity is best undertaken in-house, including by internal audit units, by external parties or by a combination of both approaches.

Better practice entities will also incorporate quality assurance reviews of contracting activities into their control environments.