It should support the work of the state audit institution and take appropriate measures in response to audit findings, following in this regard the INTOSAI Lima Declaration of Guidelines on Auditing Precepts.

9 The Auditor shall inform the Administrative Committee and the Secretary General of the findings of the audit.

The National Authorising Officer shall ensure that the Certifying Body's certificate on the annual account and the audit report of its findings referred to in paragraph 1 shall in particular state whether it has gained reasonable assurance that the accounts to be transmitted to the Commission are true, complete and accurate, and that the internal control procedures have operated satisfactorily.

For each measure / sub-measure and common function (e.g. Accounts, Inspection Service, Internal Audit, IT), the annex should set out the work done for each control objective including a description of the control objective, the control mechanism, the file structure (to determine if it comprised the required primary evidence/documents necessary to support the claim), findings, evaluation, conclusion and detailed recommendations.

evaluating audit findings;

The internal auditor shall report to the institution on his/her findings and recommendations.

4. findings in connection with the elimination of violations and irregularities found by internal audit.

Finally, the Findings of the Slovene study contradict the statements of television program editors that the audience dictates the choice.

Despite the limited optimism inspired by the Findings of this study, a considerable part of the population continues to be a violence-loyal audience.

At the end of the phased registration an independent audit shall be performed at the expense of the Registry and shall report its findings to the Commission.

Each system vendor shall submit its auditor's report on his inspection and findings to the Commission within four months of the end of the calendar year under review.

Reporting audit findings and conclusions

reporting audit findings and conclusions.

Where appropriate, the audit findings may lead to recovery decisions by the Commission.

Forms for reporting audit findings and conclusions shall be standardised as far as possible in order to make audits as uniform, transparent and efficient as possible.

Enhance the procedures for parliamentary scrutiny of Court of Accounts audit findings and improve the transparency and dissemination of the Court of Accounts` reports.

Forms for reporting audit findings and conclusions should be standardised as much as possible in order to make the approach to verification more uniform, transparent and efficient.

At that meeting the auditor shall present the findings of the audit.

At this meeting the auditor shall present the findings of the verification.

The internal auditor shall report to the Commission on his findings and recommendations.

A written audit report of the appropriate form and content shall be prepared by the auditors to ensure full, formal submission of the findings and conclusions of the audit, at the end of each audit and audit cycle.

provide the Regulatory Authority which requested a study audit with a detailed report of the findings.

The findings and conclusions of the audit shall be formally communicated to the top organisation management.

Each year an audit plan and a summary of the findings of the audits carried out shall be sent to the Commission.

The auditor shall report his findings and recommendations to Eurojust and submit a copy of the report to the Commission.

The seriousness of these risks is underscored by the findings of the European Court of Auditors in its 2000 Annual Report (1).

When a test facility inspection or study audit has been completed, the inspector should prepare a written report of the findings.

The seriousness of these risks is underscored by the findings of the European Court of Auditors in its 2000 Annual Report ( fn ).

The substantial risk of price manipulation when duties take the form of an MIP was highlighted by the findings of the European Court of Auditors in its 2000 Annual Report fn.

Whereas it is necessary for the Commission to take into account the findings and recommendations of reports from the Court of Auditors on cooperation with the Mediterranean partners;

Where a study audit has been conducted at the request of a Regulatory Authority, a full report of the findings should be prepared and sent via the relevant (national) GLP Monitoring Authority.

Preparation shall include familiarisation with activities of the organisation and with the environmental management system established there and review of the findings and conclusions of previous audits.

When a test facility inspection or study audit has been completed, the inspector should be prepared to discuss his findings with representatives of the test facility at a closing conference and should prepare a written report, i. e., the inspection report.

The Director shall report regularly to the European Parliament, the Council, the Commission and the Court of Auditors on the findings of investigations carried out by the Office, whilst respecting the confidentiality of those investigations, the legitimate rights of the persons concerned and, where appropriate, national provisions applicable to judicial proceedings.

Following this mission the Commission reported again to the Committee established under Regulation (EEC) No 2641/84. The first finding of the mission was that the actual level of audio cassettes' piracy had fallen to approximately 50 % in the first year following the undertaking by the Thai Government, thus confirming the Thai Government's willingness to abide by its commitment.

a feedback system of audit findings to the person(s) and ultimately to the accountable manager referred to in 147.A.105(a) to ensure, as necessary, corrective action.

Enhance the procedures for parliamentary scrutiny of Court of Accounts audit findings and improve the transparency and dissemination of the Court of Accounts' reports.

At this meeting the auditor will present the findings of the audit.

communicate the findings of the audits to the infrastructure managers concerned.

inform the railway undertakings of the findings of those audits carried out on their network.

All findings identified during an audit visit shall be recorded and confirmed in writing to the applicant.

Each year an audit plan and a summary of the findings of the audits carried out is to be sent to the Commission.

The internal auditor shall report to the management board and the Director on his/her findings and recommendations.

Each system vendor shall submit its auditor's report on his inspection and findings to the Commission at least once a year.

The seriousness of these risks is underscored by the findings of the European Court of Auditors in its 2000 Annual Report(6).

At the end of the phased registration an independent audit shall be performed at the expense of the Registry and shall report its findings to the Commission.

The substantial risk of price manipulation when duties take the form of an MIP was highlighted by the findings of the European Court of Auditors in its 2000 Annual Report(4).

WHEREAS A HARMONISED TYPE APPROVAL PROCEDURE FOR AUDIBLE WARNING DEVICES MAKES IT POSSIBLE FOR EACH MEMBER STATE TO CHECK COMPLIANCE WITH THE COMMON REQUIREMENTS RELATING TO CONSTRUCTION AND TESTING AND TO INFORM THE OTHER MEMBER STATES OF ITS FINDINGS BY SENDING A COPY OF THE TYPE APPROVAL CERTIFICATE COMPLETED FOR EACH TYPE OF AUDIBLE WARNING DEVICE;

When a test facility inspection or study audit has been completed, the inspector should be prepared to discuss his findings with representatives of the test facility at a closing conference and should prepare a written report, i.e., the inspection report.