What element of quality control concerns the competency and ethics of personnel?

The element of quality control that focuses on the competency and ethics of personnel is human resources. This aspect encompasses the recruitment, training, and development of staff, ensuring they possess the necessary skills and ethical standards required for their roles within an auditing firm.

In the context of auditing, it is crucial that personnel not only have the relevant technical expertise but also adhere to ethical standards and professional conduct. This ensures that the quality of audits is maintained, as personnel who are competent and uphold strong ethical principles are less likely to compromise on audit integrity.

Human resources processes also involve the ongoing evaluation and development of personnel, which helps in maintaining the overall effectiveness of the quality control system. Such processes ensure that auditors are equipped to handle the challenges of the profession and can perform their duties with a high degree of professionalism and accountability.

While other elements like quality assurance, performance evaluation, and risk management touch upon different aspects of quality control, they do not specifically emphasize the direct link between the competencies and ethical standards of auditing personnel.