Purpose of the presented paper aimed at motivating the necessity of the accreditation of research and standardising laboratories as factors deciding about the competitive advantage of those organisations on the European Union market. Design/methodology/approach used for the research has covered the analyses of results of internal and external audits conducted in one of Polish accredited laboratories and estimation of the incompatibilities occurred. Findings of the carried out research are as follows: number and character of incompatibilities, which are exposed during internal and external audits, reflect size of organisation, where the management system is implemented, phase of implementation as well as the time of functioning. Practical implications refers to any organisation which has quality management system implemented as well as to any accredited laboratory using internal audits as an element of continuous improvement and treating incompatibilities not as something disqualifying the investigated area, but as an supporting element. Originality/value of the presented paper belongs to the methodology comprising the usage of internal audits' results - proved incompatibilities - as a tool for obtaining and assuring the confidence in the management system.
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