Division 4 SYSTEMS AUDITSX1

Indication of the bodies that have carried out systems audits, including the audit authority itself.

Summary list of the audits carried out (bodies audited).

Description of the basis for selection of the audits in the context of the audit strategy.

Description of the principal findings and conclusions drawn from the audit work for the management and control systems and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies.

Indication of whether any problems identified were considered to be of a systemic character, and of the measures taken, including a quantification of the irregular expenditure and any related financial corrections.