Paragraph 68 Internal verification documentationF1
The verifier must prepare and compile internal verification documentation containing at least—
the results of the verification activities performed;
the verification plan, the strategic analysis and the risk analysis;
sufficient information to support the draft verification report, including justifications for judgments as to whether or not misstatements were material.
The internal verification documentation must be drafted in such a way that the independent reviewer referred to in paragraph 61 and the national accreditation body are able to assess whether the verification has been performed in accordance with this Part.
The verifier must, upon request, provide the regulator with access to the internal verification documentation and other relevant information to facilitate an evaluation of the verification by the regulator and the regulator may set a timeframe within which the verifier must provide access to that documentation.