Audit criteria for NAS

Article 4(6)
Competent authorities shall carry out
internal audits or may have
external audits carried out, and shall
take appropriate measures in the
light of their results, to ensure that
they are achieving the objectives of
this Regulation. These audits shall
be subject to independent scrutiny
and shall be carried out in a
transparent manner.

Article 2(6)
"Audit means a systematic and
independent examination to
determine whether activities and
related results comply with
planned arrangements and
whether these arrangements are
implemented effectively and
are suitable to achieve
objectives."

Artculo 4(6)
Las autoridades competentes realizarn
auditoras internas o podrn ordenar
la realizacin de auditoras externas
y, atendiendo al resultado de stas,
tomarn las medidas oportunas para
asegurarse de que estn alcanzando los
objetivos del presente Reglamento.
Dichas auditoras sern objeto de un
examen independiente y se realizarn
de manera transparente.

Artculo 2(6)
auditora: un examen
sistemtico e independiente
para determinar si las actividades y
sus resultados se corresponden
con los planes previstos, y si
stos se aplican eficazmente y
son adecuados para alcanzar
los objetivos
5

Commission Decision
2006/677

Systematic approach
Transparency
Independence
Independent scrutiny
Guiding principles (effectiveness, suitability)
Audit reporting
Follow-up of audit results
Audit review and dissemination of best practice
Resources
Auditor competence
6

NAS network documents

Risk-based planning of audits
Auditing effectiveness of Official
Controls
Independence and independent
scrutiny
Objectives and indicators
Root-cause analysis
(draft)
Audit evidence
(draft)
7

882/2004

Art. 3

Art. 2(6)

Art. 4(6)

(Legally binding)

2006/677

Section 5

Section 6

(guidance)

NAS
(Consensus)

Risk-based
planning

Auditing
Independence and
Effectiveness Independent scrutiny

Audit evidence

Objectives
and
indicators

Root-causes
8

Questions?