Article 28 Internal verification documentation
United Kingdom
1.
The verifier shall prepare and compile internal verification documentation containing at least:
(a)
the results of the verification activities performed;
(b)
the verification plan and the risk assessment;
(c)
sufficient information to support the assessment of the monitoring plan and of the draft verification report, including justifications for judgments as to whether or not misstatements were material.
2.
The internal verification documentation shall be drafted in such a way that the independent reviewer referred to in Articles 8 and 21 and the national accreditation body can assess whether the verification has been performed in accordance with this Regulation.