Guidance for Member States on Audit Strategy
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The objective of this document is to provide guidance to the AA responsible for the preparation of the audit strategy (hereafter "the strategy") under Article 127(4) CPR. This guidance is applicable to the ESIF with the exception of the EAFRD and follows the structure of the model audit strategy defined in Annex VII to CIR.
This guidance sets out the Commission's recommendations for the various sections of the strategy. These are drawn not only from the above-mentioned provisions but also from the Commission's experience with audit strategies of the previous programming period, existing internationally accepted audit standards and best practice.
The strategy is a building block in the assurance model for the ESIF (except for the EAFRD), as it is a planning document that sets out the audit methodology, the sampling method for audits on operations and the planning of audits in relation to the first three accounting years and needs to be updated annually from 2016 until and including 2024.
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