Division 5.1 Systematic Approach

A systematic approach should be applied to the planning, conduct, follow-up and management of audits. To that end, the audit process should:

• be the result of a transparent planning process identifying risk-based priorities in line with the competent authority’s responsibilities under Regulation (EC) No 882/2004,

• form part of an audit programme that ensures adequate coverage of all relevant areas of activity and all relevant competent authorities within the sectors covered by Regulation (EC) No 882/2004 at an appropriate risk-based frequency over a period not exceeding five years,

• be supported by documented audit procedures and records to ensure consistency between auditors and to demonstrate that a systematic approach is followed,

• include procedures for generating audit findings, including the identification of evidence of compliance and non-compliance, as appropriate, and for preparing, approving and distributing audit reports,

• include procedures to review audit conclusions, in order to identify system-wide strengths and weaknesses in the control system, disseminate best practice and ensure the monitoring of corrective and preventive actions,

• be monitored and reviewed to ensure the audit programme's objectives have been met and to identify opportunities for improvement.

Where more than one audit programme is envisaged within a Member State, steps should be taken to ensure that such programmes are effectively coordinated, so as to ensure a seamless audit process across the relevant competent authorities. The audit programme(s) should also cover all relevant levels of the competent authority’s hierarchy.