3.

Effective internal control shall be based on best international practices and include, in particular, the following: segregation of tasks; an appropriate risk management and control strategy including control at recipient level; avoidance of conflicts of interests; adequate audit trails and data integrity in data systems; procedures for monitoring of performance and for follow-up of identified internal control weaknesses and exceptions; periodic assessment of the sound functioning of the internal control system.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.