Traduction de «On-the-spot auditing » (Anglais → Français) :

spot audit

audit performed on the spot | on-the-spot check | on-the-spot inspection

join as an observer in different types of audits in the food sector | take part as an observer in different types of audits in the food sector | participate as an observer in different types of audits in the food sector | participate as observer in different types of audits in the food sector

deliver the airside safety auditing system | implement the auditing system for airside safety | ensure airside safety through auditing system | implement the airside safety auditing system

carry out audits and verify compliance at the work | conduct an audit at work | conduct audits and inspections | conduct workplace audits

scope limitation [ limitation in audit scope | limitation in scope | limitation in the scope of the audit | limitation in the scope of the auditor’s examination | limitation on scope | scope restriction | scope limitation of an audit ]

Auditing EDP: planning the EDP audit [ Audit Guide: auditing EDP: planning the EDP audit ]

at-the-money spot option | at-the-money spot

computer systems audit [ audit through the computer | auditing through the computer ]

4. Recalls that the Institute introduced complementary ex post verifications for grant transactions as a second layer of assurance on the legality and regularity of grant transactions; acknowledges that the Institute carried out “on the spot” audits covering around 40 % of the grants paid under the 2013 Grant Agreements; notes that these audits resulted in the recovery of EUR 263 239, out of the total audited amount of EUR 29 163 272; acknowledges that the detected error rate in the audited sample is 0,90 % and the residual error rate is 0,69 %, which is below the materiality threshold of 2 %; notes that the Court has not raised any ...[+++]comments or findings in relation to ex ante or ex post verifications in its preliminary observations for the financial year 2014;

The Commission may, for the purpose of assessing the work of an audit authority, review the audit trail of the audit authority or take part in the on-the-spot audits of the audit authority and, where, in accordance with internationally accepted audit standards, it is necessary for the purpose of obtaining assurance as to the effective functioning of the audit authority, the Commission may carry out audits of operations.

4. For operational programmes for which the Commission concludes that the opinion of the audit authority is reliable, it may agree with the audit authority to limit the Commission's own on-the-spot audits to audit the work of the audit authority unless there is evidence of deficiencies in the work of the audit authority work for an accounting year for which the accounts have been accepted by the Commission.

The Commission may, for the purpose of assessing the work of an audit authority, review the audit trail of the audit authority or take part in the on-the-spot audits of the audit authority and, where, in accordance with internationally accepted audit standards, it is necessary for the purpose of obtaining assurance as to the effective functioning of the audit authority, the Commission may carry out audits of operations.