6.

The internal auditor shall report to the management board and the director on his or her findings and recommendations. The internal auditor shall also report in any of the following cases: critical risks and recommendations have not been addressed, there are significant delays in the implementation of the recommendations made in previous years. The management board or, where the constituent act allows it, the executive board, and the director shall ensure regular monitoring of the implementation of audit recommendations. The management board or, where the constituent act allows it, the executive board shall examine the information referred to in the Article 47(1)(a) and whether the recommendations have been fully and timely implemented.

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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.