# 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), Division 3.6.2.2

Extent: E+W+S+N.I.

The national control plans should include a description of the arrangements in place:
(a) for internal or external audits of competent authorities;
(b) to ensure that competent authorities take appropriate measures in the light of the results of the audits referred to in point (a);
(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.

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Source: https://www.legislation.gov.uk/eudn/2007/363/annex/division/3/division/3.6/division/3.6.2/division/3.6.2.2 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-363/annex/division-3/division-3.6/division-3.6.2/division-3.6.2.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.