{
  "url": "https://openlegislation.uk/eu-decision-2006-677/annex/division-5/division-5.4",
  "json_url": "https://openlegislation.uk/eu-decision-2006-677/annex/division-5/division-5.4.json",
  "legislation": "eudn/2006/677",
  "legislation_title": "Commission Decision of 29 September 2006 setting out the guidelines laying down criteria for the conduct of audits under Regulation (EC) No 882/2004 of the European Parliament and of the Council on official controls to verify compliance with feed and food law, animal health and animal welfare rules (notified under document number C(2006) 4026) (Text with EEA relevance) (2006/677/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-677",
  "path": "annex/division/5/division/5.4",
  "kind": "division",
  "number": "5.4",
  "heading": "Independent Scrutiny of the Audit Process",
  "text": "In order to check whether it is achieving its objectives, the audit process should be subject to scrutiny by an independent person or body. Such independent person or body should have sufficient authority, expertise and resources to carry out this task effectively. The approaches to independent scrutiny may vary, depending on the activity or the competent authority. Where a body or a committee has been established with a view to independent scrutiny of the audit process, one or more independent persons should be members of such body or committee. Such independent persons should have access to the audit process and be empowered to contribute fully to it. Action should be taken to remedy any shortcomings identified in the audit process by the independent person or body.",
  "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/2006/677/annex/division/5/division/5.4",
    "retrieved_at": "2026-11-01T15:17:28.687171+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."
}