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.

It shall consist of the Secretary General, who shall have the chair, and of the Directors General of the Legal Service, Administration and Personnel, External Relations, Justice and Home Affairs and Joint Research Centre and of the Heads of the Internal Audit Service and the Commission Security Office.

The internal audit service shall verify that procedures adopted by the agency are adequate to ensure that compliance with Community regulations is verified, and that accounts are accurate, complete and timely.