Division 1 INTRODUCTIONX1

Identification of the audit authority responsible for drawing up the audit strategy and of any other bodies which have contributed. Explanation of the procedure followed for drawing up the audit strategy.

Specification of the overall objectives of the audit strategy.

Explanation of the functions and responsibility of the audit authority and other bodies carrying out audits under its responsibility.

Indication of the independence of the audit authority from the managing authority and certifying authority.

Confirmation by the audit authority that the bodies carrying out audits pursuant to Article 62(3) of Regulation (EC) No 1083/2006 have the requisite functional independence.