{If} $\phi:\mathcal{S}\rightarrow\mathcal{T}$ is a completely positive (cp) linear map of operator systems and if $\mathcal{J}=\ker\phi$, then the quotient vector space $\mathcal{S}/\mathcal{J}$ may be endowed with a matricial ordering through which $\mathcal{S}/\mathcal{J}$ has the structure of an operator system. Furthermore, there is a uniquely determined cp map $\dot{\phi}:\mathcal{S}/\mathcal{J} \rightarrow\mathcal{T}$ such that $\phi=\dot{\phi}\circ q$, where $q$ is the canonical linear

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... p of $\mathcal{S}$ onto $\mathcal{S}/\mathcal{J}$. The cp map $\phi$ is called a complete quotient map if $\dot{\phi}$ is a complete order isomorphism between the operator systems $\mathcal{S}/\mathcal{J}$ and $\mathcal{T}$. Herein we study certain quotient maps in the cases where $\mathcal{S}$ is a full matrix algebra or a full subsystem of tridiagonal matrices. Our study of operator system quotients of matrix algebras and tensor products has applications to operator algebra theory. In particular, we give a new, simple proof of Kirchberg's Theorem $\operatorname{C}^*(\mathbf{F}_\infty)\otimes_{\min}\mathcal{B}(\mathcal{H})=\operatorname{C}^*(\mathbf{F}_\infty)\otimes_{\max}\mathcal{B}(\mathcal{H})$, show that an affirmative solution to the Connes Embedding Problem is implied by various matrix-theoretic problems, and give a new characterisation of unital $\operatorname{C}^*$-algebras that have the weak expectation property.