{
  "url": "https://openlegislation.uk/eu-decision-2004-658/annex/article-33",
  "json_url": "https://openlegislation.uk/eu-decision-2004-658/annex/article-33.json",
  "legislation": "eudn/2004/658",
  "legislation_title": "Council Decision 2004/658/CFSP of 13 September 2004 on the financial provisions applicable to the general budget of the European Defence Agency",
  "legislation_url": "https://openlegislation.uk/eu-decision-2004-658",
  "path": "annex/article/33",
  "kind": "article",
  "number": "33",
  "heading": null,
  "text": "1. The internal auditor shall advise the Agency on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.\nThe internal auditor shall be responsible in particular:\n(a) for assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing policies, programmes and actions by reference to the risks associated with them;\n(b) for assessing the suitability and quality of the internal control and audit systems applicable to every budgetary implementation operation.\n2. The internal auditor shall perform his/her duties on all the Agency's activities and departments. He/she shall enjoy full and unlimited access to all information required to perform his/her duties, if necessary on the spot, including in the Member States and in third countries.\n3. The internal auditor shall report to the Agency on his/her findings and recommendations. The Agency shall ensure that action is taken on recommendations resulting from audits. The internal auditor shall also submit to the Agency an annual internal audit report indicating the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations.\n4. Each year the Chief Executive shall forward a report to the Steering Board summarising the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2004/658/annex/article/33",
    "retrieved_at": "2026-11-01T15:18:07.999539+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}