{
  "url": "https://openlegislation.uk/eu-regulation-2007-718/annex/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-718/annex/division-4.json",
  "legislation": "eur/2007/718",
  "legislation_title": "Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-718",
  "path": "annex/division/4",
  "kind": "division",
  "number": "4",
  "heading": "Monitoring activities (supervision of interventions)",
  "text": "(a) Internal audit including handling of audit reports and recommendations (NB: distinct from control activities and management supervision)\nensuring 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.\n(b) Evaluation\nensuring 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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/718/annex/division/4",
    "retrieved_at": "2026-11-01T14:52:52.667906+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."
}