Appointment, powers and duties of the internal auditor
Article 27
1. The Agency shall have an internal audit function which shall be performed in compliance with the relevant international standards. 2. The internal auditor may neither be the Authorising Officer nor the accounting officer. 3. The internal auditors shall advise the Agency on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management. The internal auditor shall be responsible in particular for: (a) assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing programmes and actions by reference to the risks associated with them; (b) assessing the efficiency and effectiveness of the internal control and audit systems applicable to each budget implementation operation. 4. The internal auditor shall perform his or her duties in relation to all activities and departments of the Agency. The internal auditor shall enjoy full and unlimited access to all information required to perform his or her duties. The internal auditor shall take note of the annual report of the Chief Executive and any other pieces of information identified. 5. The internal auditor shall draw up an annual audit plan and submit it to the Chief Executive. 6. The internal auditor shall take note of the report of the Authorising Officer under Article 19 and of any other pieces of information identified. 7. The internal auditor shall report to the Chief Executive 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 the previous years. The Chief Executive shall ensure the regular monitoring of the implementation of audit recommendations. Each year the Chief Executive shall send to the Steering Board a report containing a summary of the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations. The Steering Board shall examine the information and whether the recommendations have been implemented fully and in a timely manner. 8. The Agency shall make available the contact details of the internal auditor to any natural or legal person involved in expenditure operations, for the purposes of confidentially contacting the internal auditor. 9. The reports and findings of the internal auditor shall be accessible to the public only after validation by the internal auditor of the action taken for their implementation.