anx_III__table__5

| 5. | The Member State shall conduct adequate and independent audits of systems and operations in accordance with internationally accepted audit standards. This includes: (a) the designation of the body or bodies which will carry out the audits of systems and operations and how their functional independence is ensured; (b) the allocation of sufficient resources to this body or bodies for the purpose of the Fund; (c) the effective tackling by the body or bodies of the risk of fraud, corruption, conflict of interests and double funding both through system audits and audits of operations.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.