EUROPEAN UNION|EU finance|EU financing · AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy|common agricultural policy · BUSINESS AND COMPETITION|accounting|accounting
- tástáil comhlíontachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- compliance test | compliance testing
- en
- Definition test which determines whether controls are being complied with Reference European Commission. Directorate General for Agriculture and Rural Development. Guideline No 2 on the annual certification audit. Guidelines for the Certification Audit of the EAGF/EAFRD Accounts (to address the requirements for the Certification Bodies pursuant to Article 9 of Regulation (EU) No 1306/2013 on financin, management and monitorin of the Common Agricultural Policy). Brussels, 16 January 2015
- Comment The answer to a compliance test is 'yes' or 'no'. These tests shall cover control risks.An example would be a test to determine that all controls in the checklist are properly observed (cover the control risks), or checking the appropriateness of controls in light of eligibility requirements. Another example could be tracing a sample of validated payments to the payment authorisation and/or payment execution and/or accounting stage(s). Specific compliance tests could be identified at each control stageReference: European Commission. Directorate General for Agriculture and Rural Development. Guideline No 2 on the annual certification audit. Guidelines for the Certification Audit of the EAGF/EAFRD Accounts (to address the requirements for the Certification Bodies pursuant to Article 9 of Regulation (EU) No 1306/2013 on financin, management and monitorin of the Common Agricultural Policy). Brussels, 16 January 2015