Division 6.5 Resources

Member States should ensure that competent authorities have sufficient implementing powers, and resources, with the appropriate authority, to establish, implement and maintain an effective audit system.

The human and related resources required to manage, monitor and review the audit process should be made available, bearing in mind that all competent authorities and their control activities should be audited over a period not exceeding five years. General guidance on the resources required for auditing is provided in ISO 19011. In order to have the necessary expertise to fulfil the purpose and scope of the audit and audit programme(s), the audit team may include any combination of general and technical specialist auditors and technical experts. Care should be taken to ensure the objectivity and independence of the audit team, especially where technical experts are required. To that end, the rotation of auditors and/or of audit teams may assist in achieving this.