This study probes the execution of internal quality assurance "vis-à-vis" learning outcome assessments in Japanese and Taiwanese universities. To this end, it applies Elken and Stensaker's theoretical framework of 'quality work' to ascertain the following: (1) how universities build internal quality assurance; (2) what learning outcome assessments are embedded in internal quality assurance mechanisms; (3) how universities perceive internal quality assurance in relation to learning outcome assessments. Both nations offer shared perspectives on the correlations between internal quality assurance and learning outcome assessments: (i) tasks are simultaneously performed; (ii) internal quality assurance is the purpose and learning outcome assessment is a means to achieve it; (iii) the two tasks are decoupled. However, only Japan evinces the internal quality assurance as supply (assessment) and demand (outcomes). The finding initiates discourse on the purpose of internal quality assurance and cautions against their construction solely in response to external requirements.