Article 73
1. The responsibility of the internal audit function for action taken in the performance of the internal audit function shall be mutatis mutandis as laid down in special rules applicable to the Commission’s internal auditor. The special rules shall guarantee that the internal audit function is totally independent in the performance of his/her duties and shall establish responsibility. In addition the provisions in the rules to be established by the Management Board shall be observed in accordance with Article 37(9)(f) of the Europol Decision. 2. The responsibility of the Commission’s internal auditor shall be determined in accordance with Article 87 of the general Financial Regulation.