Traduction de «Audit technique indépendant » (Français → Anglais) :

It is particularly important to reinforce the independence and technical competence of the audit committee by requiring that a majority of its members be independent and that at least one of its members have competence in auditing and/or accounting.

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.

(91a) In order to ensure the necessary input and better involvement of Member States when the Commission exercises its implementing powers with a regard to this Regulation in certain particularly sensitive policy areas relating to the ESI Funds and in order to strengthen the Member States' role in adopting uniform conditions in such areas or other executive measures with substantial implications or with a potentially significant impact on either the national economy, the national budget or on the proper functioning of the public administration of the Member States, the implementing acts relating to the methodology for providing information on the support for climate change objectives, the arrangements to ensure a consistent approach for det ...[+++]ermining in the performance framework the milestones and targets for each priority and for assessing the attainment of the milestones and targets, the nomenclature, based on which the categories of intervention are to be defined concerning the priority axis in operational programmes, the technical characteristics of information and communication measures for the operation and instructions for creating the emblem and the definition of its standard colours, the model to be used when submitting the financial data to the Commission for monitoring purposes as well as the models for payment applications and for the accounts, the format for notification of the refusal by the Commission of any financial contribution to a major project, the terms and conditions of the electronic data exchange to be established for official exchanges of information between the Member States and the Commission, including the information concerning Member States' responsibilities, the model for the report and the opinion of the independent audit body in connection with the designation procedures of the managing authorities and, where appropriate, of the certifying authorities, the technical specifications of the management and control system, the detailed arr ...

(d)non-repudiation of data, such that one party of a transaction cannot deny having received a transaction nor can the other party deny having sent a transaction, by applying methods such as signing techniques, or independent auditing of system safeguards.

non-repudiation of data, such that one party of a transaction cannot deny having received a transaction nor can the other party deny having sent a transaction, by applying methods such as signing techniques, or independent auditing of system safeguards.

5. When carrying out the audit, the approval authority may ask a technical service or any other independent expert to carry out an assessment to verify whether these obligations are met.