Division 6.4 Audit Review and Dissemination of Best Practice

The implications of audit findings for other sectors and regions should be considered, particularly in Member States where controls are delegated to a number of competent authorities or are decentralised. In particular, examples of best practice should be disseminated. For this purpose, reports should be made available to other sectors and regions within the Member State and to the Commission. Audit results should also be considered while planning the audit programme and in the context of the review of the single integrated multi-annual national control plan.