Internal audits are a tool for the board of directors to gain knowledge about the control systems in DVFA and about the operational implementation of the official control. Internal audits contribute to the continuously improvement and development of control systems and official control in relation to the strategic objectives of Regulation 882/2004 and of DVFA.
By internal audits the compliance of the planning, implementation, checking and adjusting processes in the control systems with Regulation 882/2004 and guidelines are verified. The quality and uniformity of the operational implementation of official controls are assessed together with the suitability of the control systems.
DVFA has set up a special unit - Internal Audit - to conduct internal audits and the ongoing development of the national audit system in accordance with art. 4.6 of Regulation 882/2004. The powers and duties of the unit are described in the mandate.
Internal Audit follows the guidelines in the Commission Decision 2006/677 and therein described principles
- Independence
- Transparency
- Systematic approach
The basis of the internal audits in the DVFA is a 3-year risk-based audit program approved by the board of directors. The program is reviewed annually.
