KPMG Audit LLC (KPMG Mongolia) operates the System of Quality Management (SoQM) as required by the International Auditing and Assurance Standards Board (IAASB)’s International Standard on Quality Management 1(ISQM1) and monitors its effectiveness annually.

The annual evaluation of KPMG Mongolia's SoQM as of 30 September 2023 concluded that the SoQM provides KPMG Mongolia with reasonable assurance that the objectives of the System of Quality Management are being achieved in accordance with ISQM1.