Division 4 Monitoring activities (supervision of interventions)

Internal audit including handling of audit reports and recommendations (NB: distinct from control activities and management supervision)

• ensuring that top managers are provided with some independent reviews of the functioning of their systems at subordinate levels. May involve some ex-post transaction checking but should be more focussed on effectiveness and efficiency of system and organisation design.

Evaluation

• ensuring that top managers are provided with information concerning the assessment of impacts of interventions (in addition to the other information they receive about legality, regularity and operational procedures).