+Articolul 62 Auditul intern și controlul
---+Article 62 1.
---+Article 62 2.
---+Article 62 3.

Articolul 62 Auditul intern și controlul

1. Prezentare generală

Titlu	Reglementare
Article 62 1.	An internal audit function shall be set up within the Board, to be performed in compliance with the relevant international standards. The internal auditor, appointed by the Board, shall be responsible to it for verifying the proper operation of budget implementation systems and budgetary procedures of the Board.
Article 62 2.	The internal auditor shall advise the Board on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.
Article 62 3.	The responsibility for adopting internal control standards and putting in place internal control systems and procedures suitable for performing the tasks of the internal auditor shall lie with the Board in its plenary session.

Cerințe
Sursă	Cerință

Standarde
Sursă	Cerință

Builddate: 11.06.2026 00:00:00 -Doknr: CELEX:32014R0806
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