The last objective concentrates on the quality of audits performed, which measures the relevance of AGSA's opinions. This is directly dependent on the effective functioning of the organisation's systems of quality control consisting of leadership responsibilities, ethical requirements, management of client relationships, human resource development, audit performance and monitoring AGSA's standards against the International Standards of Quality Control. To crystalised AGSA's commitment on achieving this strategic goal, AGSA has set 100 % target over the three financial years covers by this Strategic plan.