Article 71
1. Europol shall have an internal audit function which must be performed in compliance with the relevant international standards. 2. The establishment by the Management Board of an internal audit function at Europol does not affect the rights of the Commission's internal auditor who shall exercise the same powers with respect to Europol as with respect to Commission departments with the exception that the Management Board may revise, on the basis of Article 5 of the Europol Decision, the audit plan as submitted by the Commission's internal auditor. The Director, in respect of the implementation of the audit plan, may limit the scope of an audit by denying access to strategic, operational and classified information as defined in Article 2(14) of the Financial Regulation. Should the Director elect to limit the scope of an audit on such grounds, the Commission's internal auditor shall be provided with a written justification. 3. The Europol internal audit function and the Commission’s internal auditor shall perform their functions without prejudice to Article 38(4).