Assurance services
Article 2
1. The purpose of the assurance services performed by the IAS shall be to confirm or verify that: (a) risks are appropriately and continuously identified, assessed and managed; (b) significant financial, managerial and operating information is accurate, reliable and timely; (c) the Commission’s policies, procedures and applicable laws and regulations are complied with; (d) the Commission’s objectives are achieved effectively and efficiently; (e) the development and maintenance of high-quality control processes are promoted throughout the Commission. 2. The assurance services delivered shall allow the IAS to: (a) provide an independent conclusion/opinion in each audit report; (b) make recommendations for improving the efficient and effective management, performance and accountability within the Commission and its departments, executive agencies and European offices.