Traduction de «l'équipe d'audit » (Français → Anglais) :

13. Notes from the Agency’s annual activity report that its Internal Audit Capability (IAC) finalised the audit report on the management of earmarked funds, with the objective of assessing the overall impact on the Agency of the projects financed with external assigned revenue; acknowledges furthermore that the IAC actively supported the team of external auditors commissioned by the Commission to look at the financial cost statements for 2010-2011;

238. Welcomes the submission of the ‘Overview Report on the Results of the Thematic Audit on Management Verifications Conducted by Member States’; observes that the report indicates that the audit authorities display substantial deficiencies: that the reporting lines of the administrative authorities and intermediate bodies display weaknesses, that audits are often purely formal, that public procurement rules are being breached, that the assignment of tasks is not accompanied by training and supervision and that administrative capacities and guidance are lacking, and welcomes the recommendations therein, including simplified cost implem ...[+++]entation with simplification seminars in all Member States, enhanced management through dedicated cost verification teams, more on-the-spot controls of beneficiaries, better supervision of delegated bodies and management bodies limiting approvals to what can actually be managed, and action plans whenever deficiencies are found;

4. The Commission shall be empowered to adopt delegated acts in accordance with Article 20 specifying requirements for the leakage checks to be carried out in accordance with paragraph 1 of this Article for each type of equipment referred to in that paragraph, identifying those parts of the equipment most likely to leak, and amending the list of equipment in paragraph 1 of this Article to include other types of equipment in the light of market trends and technological progress.

For an audit to be meaningful, the audit team must check compliance with environmental legislation, whether objectives and targets have been met, and whether the management system is effective and adequate.

Audit activities shall include discussions with personnel, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation, with the objective of evaluating the environmental performance of the activity being audited to determine whether it meets the applicable standards, regulations or environmental objectives and targets set and whether the system in place to manage environmental responsibilities is effective and appropriate, inter alia, spot-checking of compliance with these criteria should be used to determine the effectiveness of the entire management system.

information on the number and qualifications of staff undertaking the audit, the work done, the number of transactions examined, the level of materiality and confidence obtained, any weaknesses found and recommendations made for improvement and the operations of both the certification body and other audit bodies, internal and external to the paying agency, from which all or part of the certification body's assurance on the matters reported was gained.