4.

Efficient internal control shall be based on the following elements: the implementation of an appropriate risk management and control strategy coordinated among appropriate actors involved in the control chain; the accessibility for all appropriate actors in the control chain of the results of controls carried out; reliance, where appropriate, on independent audit opinions, provided that the quality of the underlying work is adequate and acceptable and that it was performed in accordance with agreed standards; the timely application of corrective measures including, where appropriate, dissuasive penalties; the elimination of multiple controls; improving the cost-benefit ratio of controls.

← art_30__para_3__point_f__text_1 · All articles · art_30__para_4__text_1 →

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