+Artikel 27 Prüfungen
---+Article 27 1.
---+Article 27 2.
---+Article 27 3.
---+Article 27 4.
---+Article 27 5.

Artikel 27 Prüfungen

1. Übersicht

Bezeichnung	Regulierung
Article 27 1.	Audits on the use of the Union contribution carried out by persons or entities, including by others than those mandated by the Union institutions, bodies, offices or agencies shall form the basis of the overall assurance pursuant to Article 127 of the Financial Regulation.
Article 27 2.	The control system shall ensure an appropriate balance between trust and control, taking into account administrative costs and other costs related to control at all levels.
Article 27 3.	Audits of expenditure shall be carried out in a consistent manner in accordance with the principles of economy, efficiency and effectiveness.
Article 27 4.	As part of the control system, the audit strategy may be based on the financial audit of a representative sample of expenditure. That representative sample shall be complemented by a selection based on an assessment of the risks related to expenditure.
Article 27 5.	Actions that receive cumulative funding from different Union programmes shall be audited only once, covering all programmes concerned and their respective applicable rules.

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung

Builddate: 23.12.2025 00:00:00 -Doknr: CELEX:32021R0694
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