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

The internal audit service's work shall be performed according to internationally accepted auditing standards, shall be recorded in working papers and shall result in reports and recommendations addressed to the Agency's top management.

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.

The other services and internal audit bodies of the national administrations concerned shall afford the Court of Auditors all the facilities which it considers necessary for the performance of its task.

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.