Division 3.6.2.2

The national control plans should include a description of the arrangements in place:

1. (a)

   for internal or external audits of competent authorities;

2. (b)

   to ensure that competent authorities take appropriate measures in the light of the results of the audits referred to in point (a);

3. (c)

   to ensure that the audits referred to in point (a) are subject to independent scrutiny and are carried out in a transparent manner.

Those arrangements should take account of the guidelines laying down the criteria for the conduct of audits as provided for in Commission Decision 2006/677/EC.