What does the Commission regulate and adopt?
For the purpose of ensuring the universal conditions for the implementation of this article, the Commission adopts the implementing regulations which define the models for the audit strategy, the audit opinion and the control report. These implementing regulations are adopted in accordance with the advisory procedure.
The Commission is authorised to adopt delegated acts in order to identify the scope and the content of the audits of operations and audits of accounts as well as the methodology for the selection of the sample of operations.
The Commission is authorised to adopt delegated acts which define detailed rules for the use of the data collected during the audits performed by the Commission auditors or the authorised Commission representatives.
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