INTERNAL CONTROL

Internal control mechanisms and risk management processes

INTERNAL CONTROL OF PRODUCTION

INTERNAL CONTROL OF PRODUCTION WITH ASSESSMENT OF TECHNICAL DOCUMENTATION AND PERIODICAL CHECKING

I) Internal control procedures

I Internal control procedures:

The internal control mechanisms shall include:

The internal audit function is a key element of the internal control environment.

- primary responsibility and internal control - food business operators;

(d) Effective and efficient systems of risk management and internal control; and

an assessment of the main controls; the internal audit function; statement on internal control procedures, together with evidence.

(e) the organisation, risk management and internal control systems at financial conglomerate level;

Finally, it is also recommended as good practice that an internal control report is included in the financial statements, describing the internal control structure and procedures for financial reporting.

The SAPARD Agency shall ensure the existence of an internal audit or equivalent service to ensure that the Agency's system of internal control operates effectively.

(d) assessment of the financial conglomerate's structure, organisation and internal control system as set out in Article 9;

Transformation of individual standard inspections into the assessment of internal control systems, based on the HACCP principles.

(b) the administrative, accounting and internal control conditions under which payments are made relating to implementation of the Programme;

The report should include a statement on internal control procedures which should draw attention to any serious weaknesses found in the design or operation of the controls, with particular reference to factors that may diminish the effectiveness of internal control procedures such as:

Introduction of issues on the implementation of the internal control system according to HACCP principles in professional education of all food business operators.

I) the Certifying Body has gained reasonable assurance that the internal control procedures are theoretically sound and that they operate satisfactorily in practice;

Establishment of an internal control system according to principles of the HACCP system, and responsibilities of food business operators in all links of the food chain.

International cooperation in doping control

The Audit Board shall ensure that an appropriate internal control mechanism is put in place within the Agency, which is in line with sound corporate practice and management.

Method 1 (Accounting consolidation) shall only be applied if the competent authority is confident about the level of integrated management and internal control regarding the entities which would be included in the scope of consolidation.

The Member States shall require regulated entities to have, in place at the level of the financial conglomerate, adequate risk management processes and internal control mechanisms, including sound administrative and accounting procedures.

Competent authorities shall require credit institutions to have in place adequate risk management processes and internal control mechanisms, including sound reporting and accounting procedures, in order to identify, measure, monitor and control transactions with their parent mixed-activity holding company and its subsidiaries appropriately.

The Republic of Slovenia shall ensure that before accrediting the SAPARD Agency, the Competent Authority shall be satisfied that the administrative, accounting, payment and internal control arrangements of that Agency offer the following guarantees:

Establishment of an internal nutrition control in all hospitals

- sector guidelines not elaborated and establishment of systems of good practices in all individual elements of food chain (good agricultural practice, good manufacturing practice, good hygiene practice), and upgrading the internal control systems according to principles of the HACCP system;

The Member States shall ensure that, in all undertakings included in the scope of supplementary supervision pursuant to Article 5, there are adequate internal control mechanisms for the production of any data and information which would be relevant for the purposes of the supplementary supervision.

"Member States shall require insurance undertakings to have in place adequate risk management processes and internal control mechanisms, including sound reporting and accounting procedures, in order to identify, measure, monitor and control transactions as provided for in paragraph 1 appropriately. Member States shall also require at least annual reporting by insurance undertakings to the competent authorities of significant transactions.

(e) the division of duties and the adequacy of internal and external controls,

7. Ensure, through internal control, that the works are carried out in accordance with the previous points, and, if works are being carried out on a works protected in accordance with regulations on the protection of cultural heritage, also ensure the appropriate involvement of the relevant service for the protection of cultural heritage

With this Act the responsibility for health and hygiene safety of foods in food production and trade has been transmitted to food business operators, who must - through compulsory establishment of the internal control, introduced on the basis of the HACCP principles - detect, follow-up and prevent eventual presence of agents and conditions in foodstuffs which are harmful to health.

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.

` Duly authorized doping control teams` means doping control teams operating under the authority of international or national anti-doping organizations.

(e) the absence of any controls on persons, whatever their nationality, when crossing internal borders.

c) »International Convention« will mean the International Convention on the Harmonization of Frontier Controls of Goods, concluded at Geneva on 21 October 1982;

cooperate with competent international organizations concerned with the prevention and control of pollution.

(a) ensuring the absence of any controls on persons, whatever their nationality, when crossing internal borders;

promote cooperation with competent international organizations concerned with the prevention and control of pollution;

(b) For normal conditions of use, all the internal parts of the control device must be protected against damp and dust.

Monitoring of chemical, biological and physical risk factors with integration of data on internal and official control.

Bearing in mind the activities related to the control of heavy metals at the national level and in international forums,

Desirous of instituting on an international scale effective methods of controlling the movement of firearms across frontiers;

(a) to implement international regulations to prevent, reduce and control pollution of the marine environment from ships; and

e) in respect of exchange control, the same privileges as are normally accorded to staff members of international organisations;

- recognizing the necessity for international cooperation in controlling pests of plants and plant products and in preventing their international spread, and especially their introduction into endangered areas;

(d) which it considers necessary to respect its international obligations and commitments in the control of dual-use industrial goods and technology.

Reactor internals (e.g. support columns and plates for the core and other vessel internals, control rod guide tubes, thermal shields, baffles, core grid plates, diffuser plates, etc.) are normally supplied by the reactor supplier.