ANNEX XXII

Identification of the programme(s) (title(s) and CCI(s) numbers (1), Funds and period covered by the audit strategy. Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document. Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located. Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility. Confirmation by the audit authority that the bodies carrying out audits have the requisite functional and organisational independence. explanation of the risk assessment method followed; and internal procedures for updating the risk assessment. Reference to the internationally accepted audit standards that the audit authority will apply for its audit work. Information on how the audit authority will obtain its assurance with regard to programmes in the standard management and control system and for programmes with enhanced proportionated arrangements (description of main building blocks - types of audits and their scope). Reference to the procedures in place for drawing up the annual control report and audit opinion to be submitted to the Commission in accordance with Article 77(3) of this Regulation, with the necessary exceptions for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation. Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification treatment of the errors detected in the preparation of the annual control report to be submitted to the Commission in accordance with point (b) of Article 77(3). For Interreg programmes, reference to specific audit arrangements and explanation on how the audit authority intends to ensure cooperation with the Commission regarding the audits of operations under the common Interreg sample to be drawn by the Commission set out in Article 49 of the Interreg Regulation. For Interreg programmes, when additional audit work may be required as set out in Article 49 of Regulation the Interreg Regulation (reference to specific audit arrangements in that respect and to the follow up of that additional audit work). Identification of the bodies/structures to be audited, as well as the relevant key requirements in the context of system audits. The list shall include any bodies that have been appointed in the last twelve months. Where applicable, reference to the audit body on which the audit authority relies to perform these audits. Indication of any system audits targeted at specific thematic areas or bodies, such as: quality and quantity of the administrative and on-the-spot management verifications in respect of applicable law such as public procurement rules, State aid rules or environmental requirements; quality of project selection and of management verifications at the level of the managing authority or intermediate body; set-up and implementation of financial instruments at the level of the bodies implementing financial instruments; functioning and security of electronic systems, and their connection with the electronic data exchange system of the Commission; reliability of data related to targets and milestones and on the progress of the programme in achieving its objectives provided by the managing authority; financial corrections (and deductions from the accounts); implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment. Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 79 (and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, including suspected fraud). A separate description shall be proposed for years when the Member States chooses to apply the enhanced proportionate system for one or more programmes as set out in Article 83. Description of (or reference to internal document specifying) the treatment of findings and errors to be used in line with Article 49(1) of the Interreg Regulation and other specific procedures in place for audits of operations, namely related to the common Interreg sample to be drawn up by the Commission each year. A separate description shall be proposed for years when the common sample for audits of operations for Interreg programmes does not include operations or sampling units from of the programme in question and when the audit authority carries out a sampling exercise in line with Article 49(10) of the Interreg Regulation. In case of sampling exercise referred to in point (b), there shall be a description of the sampling methodology to be used by the audit authority and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, etc. Description of the audit approach for audits of accounts. Reference to the internal procedures setting out the work involved in the verification of the assertions in the management declaration as drawn up by the managing authority, for purposes of the audit opinion. Description and justification of the audit priorities and objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned. An indicative schedule of system audits, including audits targeted to specific thematic areas, in relation to the current accounting year and the two subsequent accounting years, as follows: Authorities/Bodies or specific thematic areas to be audited | CCI | Programme Title | Body responsible for auditing | Result of risk assessment | 20xx Audit objective and scope | 20xx Audit objective and scope | 20xx Audit objective and scope | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Organisation chart of the audit authority. Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years (including information on any foreseen outsourcing and its scope, where appropriate).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.