{
  "url": "https://openlegislation.uk/eu-decision-2008-458/annex/annex-VI",
  "json_url": "https://openlegislation.uk/eu-decision-2008-458/annex/annex-VI.json",
  "legislation": "eudn/2008/458",
  "legislation_title": "Commission Decision of 5 March 2008 laying down rules for the implementation of Decision No 575/2007/EC of the European Parliament and of the Council establishing the European Return 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(2008)796) (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) (2008/458/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-458",
  "path": "annex/annex/VI",
  "kind": "appendix",
  "number": "ANNEX VI",
  "heading": "MODEL AUDIT STRATEGY",
  "text": "MEMBER STATE:\nFUND(S):\nRESPONSIBLE AUTHORITY:\n1.\nTHE AUDIT UNIVERSE\n1.1.\nScope of the strategy (Funds covered)\n1.2.\nPeriod covered by the strategy\n1.3.\nAudit standards applied\n2.\nRISK ASSESSMENT\n2.1.\nRisk identification and assessment\n2.2.\nRisk response and residual risk\n3.\nOBJECTIVES AND PRIORITIES\n3.1.\nObjectives of the audits\n3.2.\nPriorities for the audits\n4.\nAUDIT APPROACH\n4.1.\nSystem audits\n4.1.1.\nThe responsible body/-ies for the audit work\n4.1.2.\nThe authorities to be audited\n4.1.3.\nHorizontal issues to be covered by the system audits\n4.1.4.\nIndicative multi-annual plan for system audits (if possible)\n4.2.\nAudits of projects\n4.2.1.\nThe responsible body/-ies for the audit work\n4.2.2.\nDescription of the sampling methodology\n5.\nAUDIT PLANS COVERING CALENDAR YEARS 2007 AND 2008\n5.1.\nYear 2007\nYear 2007\nSystem audits\nFunds\nAuthorities concerned\nProcesses concerned\nScope of the audit\nMan-days\nPlanning\nAudits of projects\nFunds\nProgramme Year\nPriority\nProject\nFinal Beneficiary\nTotal eligible costs of the project\nCosts to be audited\nMan-days\nPlanning\n5.2.\nYear 2008\nInsert data using the model table defined for year 2007\nAnnex(es) to the audit strategy: Annual plans\nMEMBER STATE:\nFUND:\nRESPONSIBLE AUTHORITY:\nCALENDAR YEAR COVERED:\n1.\nCHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE\n2.\nMAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR\n3.\nAUDIT PLAN YEAR 20XX\nInsert data using the model table defined for year 2007",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "If applicable."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "To be submitted after the audit strategy, in accordance with article 25(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2008/458/annex/annex/VI",
    "retrieved_at": "2026-11-01T15:16:47.833928+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."
}