# Commission Decision of 19 December 2007 laying down rules for the implementation of Decision No 573/2007/EC of the European Parliament and of the Council establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States’ management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2007) 6396) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/22/EC), Appendix ANNEX 6

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

MODEL AUDIT STRATEGY
MEMBER STATE:
FUND(S):
RESPONSIBLE AUTHORITY:
1.
THE AUDIT UNIVERSE
1.1.
Scope of the strategy (Funds covered)
1.2.
Period covered by the strategy
1.3.
Audit standards applied
2.
RISK ASSESSMENT
2.1.
Risk identification and assessment
2.2.
Risk response and residual risk
3.
OBJECTIVES AND PRIORITIES
3.1.
Objectives of the audits
3.2.
Priorities for the audits
4.
AUDIT APPROACH
4.1.
System audits
4.1.1.
The responsible body(ies) for the audit work
4.1.2.
The authorities to be audited
4.1.3.
Horizontal issues to be covered by the system audits
4.1.4.
Indicative multiannual plan for system audits (if possible)
4.2.
Audits of projects
4.2.1.
The responsible body(ies) for the audit work
4.2.2.
Description of the sampling methodology
5.
AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 2008
5.1.
Year 2007
Year 2007
System audits
Funds
Authorities concerned
Processes concerned
Scope of the audit
Mandays
Planning
Audits of projects
Funds
Programme year
Priority
Project
Final beneficiary
Total eligible costs of the project
Costs to be audited
Mandays
Planning
5.2.
Year 2008
Insert data using the model table defined for year 2007.
Annex(es) to the audit strategy: annual plans
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
CALENDAR YEAR COVERED:
1.
CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
2.
MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
3.
AUDIT PLAN YEAR 20XX
Insert data using the model table defined for year 2007.

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Source: https://www.legislation.gov.uk/eudn/2008/22/annex/annex/6 (the official version)
Page: https://openlegislation.uk/eu-decision-2008-22/annex/annex-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.