Article 72
1. The Europol internal audit function and the Commission’s internal auditor shall advise Europol on dealing with risks, by issuing 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 Europol internal audit function and the Commission’s internal auditor shall be responsible: (a) for 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; and (b) for assessing the efficiency and effectiveness of the internal control and audit systems applicable to every budget implementation operation. 2. The Europol internal audit function and the Commission’s internal auditor shall perform its duties on all Europol’s activities and departments. The Europol internal audit function shall enjoy full and unlimited access to all information required in the performance of these duties. Without prejudice to Article 71(2), the Commission’s internal auditor shall enjoy the same full and unlimited access to all information required in the performance of these duties. 3. The head of the Europol internal audit function and the Commission’s internal auditor shall report to the Management Board and the Director on his/her findings and recommendations. They shall ensure that action is taken on recommendations resulting from audits. 4. The head of the Europol internal audit function and the Commission’s internal auditor shall submit to the Management Board and the Director an annual internal audit report setting out, inter alia, the number and type of internal audits conducted and the recommendations made. This annual report shall also mention any systemic problems detected by the specialised panel set up under Article 66(4) of the general Financial Regulation. 4a. the Director shall submit written comments to the Management Board regarding the action taken on the recommendations made by the Europol internal audit function and the Commission’s internal auditor. 5. Each year the Management Board shall send to the authority responsible for discharge and to the Commission the report drawn up by the Europol internal audit function and the Commission’s internal auditor, including the comments of the Director referred to in paragraph 4a.