{
  "url": "https://openlegislation.uk/eu-decision-2007-363/annex/division-3/division-3.6/division-3.6.2/division-3.6.2.2",
  "json_url": "https://openlegislation.uk/eu-decision-2007-363/annex/division-3/division-3.6/division-3.6.2/division-3.6.2.2.json",
  "legislation": "eudn/2007/363",
  "legislation_title": "Commission Decision of 21 May 2007 on guidelines to assist Member States in preparing the single integrated multi-annual national control plan provided for in Regulation (EC) No 882/2004 of the European Parliament and of the Council (notified under document number C(2007) 2099) (Text with EEA relevance) (2007/363/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-363",
  "path": "annex/division/3/division/3.6/division/3.6.2/division/3.6.2.2",
  "kind": "division",
  "number": "3.6.2.2",
  "heading": null,
  "text": "The national control plans should include a description of the arrangements in place:\n(a) for internal or external audits of competent authorities;\n(b) to ensure that competent authorities take appropriate measures in the light of the results of the audits referred to in point (a);\n(c) to ensure that the audits referred to in point (a) are subject to independent scrutiny and are carried out in a transparent manner.\nThose 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.",
  "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/2007/363/annex/division/3/division/3.6/division/3.6.2/division/3.6.2.2",
    "retrieved_at": "2026-11-01T15:17:10.820790+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."
}