The LOES, in its Art. 93, conceptualises quality as "the continuous, self-reflective search for improvement, assurance and collective construction of the culture of quality in higher education with the participation of all levels of higher education institutions and the Higher Education System".

In its Art. 96, the same LOES states that "Internal quality assurance is a set of actions carried out by higher education institutions, with the aim of developing and applying effective policies to promote the constant development of the quality of degree programmes and academic programmes, in coordination with other actors in the Higher Education System".

Article 32 of the Regulation on External Evaluation for Accreditation Purposes of Universities and Polytechnics, approved by CACES, states the following: ".... The accredited universities and polytechnic schools shall draw up a quality assurance plan, taking the external evaluation report as input. The quality assurance plan shall include at least objectives, goals, indicators, means of verification, actions, budget and timetable, and shall be submitted to CACES no later than three months after notification of accreditation. The implementation of the quality assurance plan shall be included in the institution's planning...".

The Internal Evaluation and Quality Assurance Regulation of the UTEQ in its Art.15 states:

"The planning and coordination of the self-evaluation and institutional evaluation processes is the responsibility of the Internal Evaluation and Quality Assurance Commission. One of the aims of all evaluation and self-evaluation processes is continuous improvement in the pursuit of excellence; therefore, these processes will derive from the formulation and execution of a continuous improvement plan, in which responsibilities and timetables will be defined...".

Resolution No. 169-SE-33-CACES-2020 of 25 October 2020, in its Article 3, states the following:

"To order the UNIVERSIDAD TÉCNICA ESTATAL DE QUEVEDO to submit its quality assurance plan, in accordance with the provisions of the Regulation on external evaluation for the accreditation of universities and polytechnic schools, within a maximum period of three months from the date of notification of this Resolution".

In this context, the General Commission of Internal Evaluation and Quality Assurance is responsible for the elaboration, monitoring and control of the fulfilment of the activities contemplated in the Quality Assurance Plan of the UTEQ.