Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Organisation and accountability
1. The IAS shall work under the direction of the Internal Auditor who shall be accountable to the Commission. 2. The IAS shall report to the Audit Progress Committee reflecting the Audit Progress Committee’s role, purpose and responsibilities as outlined in Communication to the Commission C(2020)1165 ( 9 ) and Article 123 of Regulation (EU, Euratom) 2024/2509.
Independence and objectivity
1. No authority may interfere in the conduct of IAS work or ask the IAS to make any alterations to the content of audit reports. 2. The Internal Auditor and staff of the IAS shall: (a) preserve independence and objectivity in relation to the activities and operations they review; (b) ensure objectivity in their judgement; (c) avoid conflict of interest and in case they arise act in line with Article 11a of the Regulation No 31 (EEC), 11 (EAEC) ( 10 ) . 3. Where the objectivity of the Internal Auditor and staff of the IAS is impaired in fact or appearance, the Internal Auditor shall disclose the details of the impairment to the Audit Progress Committee. 4. Where the Internal Auditor considers it necessary, he or she may contact directly the President of the Commission.
Interinstitutional arrangements and confidentiality
The IAS shall retain the confidentiality of information it handles, in line with the provisions of the Commission Decision (EU, Euratom) 2015/443 ( 11 ) and of the Global Internal Audit Standards.
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