Traduction de «Audit en fonction des données » (Français → Anglais) :

10. Notes that the Commission’s Internal Audit Service (IAS), together with the Office’s Internal Audit Function, carried out a full risk assessment in 2013 with regard to the organisation’s process landscape, covering administrative, financial, IT and operational dimensions of the Office’s activities; acknowledges that following the audit, the report on the outcome of the risk assessment exercise, including a “Strategic Internal Audit Plan 2014 – 2016”, was presented to the Office’s Management Board; the report identified recruitme ...[+++]nt, stakeholder management, procurement and data management including information security as the following audit topics;

10. Notes that the Commission’s Internal Audit Service (IAS), together with the Office’s Internal Audit Function, carried out a full risk assessment in 2013 with regard to the organisation’s process landscape, covering administrative, financial, IT and operational dimensions of the Office’s activities; acknowledges that following the audit, the report on the outcome of the risk assessment exercise, including a “Strategic Internal Audit Plan 2014 – 2016”, was presented to the Office’s Management Board; the report identified recruitme ...[+++]nt, stakeholder management, procurement and data management including information security as the following audit topics;

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission as regards the template for the structured survey on end recipients, the frequency of reporting of irregularities and the reporting format to be used, the terms and conditions for the electronic data exchange system for management and control, the technical specifications of recording and data-storing in relation to the management and control system, the model for the management declaration, the models for the audit strategy, audit opinion and control report, the model for the report and opinion of th ...[+++]e independent audit body and description of the functions and procedures in place for the management authority and, where appropriate, the certifying authority, the model for payment applications, and the model for accounts.

(56) In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission as regards the template for the structured survey on end recipients, the frequency of reporting of irregularities and the reporting format to be used, the terms and conditions for the electronic data exchange system for management and control, the technical specifications of recording and data-storing in relation to the management and control system, the model for the management declaration, the models for the audit strategy, audit opinion and control report, the model for the report and opinion ...[+++]of the independent audit body and description of the functions and procedures in place for the management authority and, where appropriate, the certifying authority, the model for payment applications, and the model for accounts .

This database, in combination with the planned acquisition of powerful data analysis tools for the detection of fraud indicators or 'red flags' will significantly improve its control functions and audit capabilities.

In this connection, under the auspices of the International Maritime Organisation (IMO) the Commission is cooperating in setting up an audit scheme for the duties incumbent on the flag states.