BUSINESS AND COMPETITION|accounting
- feidhm iniúchóireachta inmheánaí Reference Rialachán (AE) 2019/473 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Márta 2019 maidir leis an nGníomhaireacht Eorpach um Rialú ar Iascach
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- Context "Bunóidh an Ghníomhaireacht feidhm iniúchóireachta inmheánaí a chaithfear a fheidhmiú i gcomhréir leis na caighdeáin ábhartha idirnáisiúnta." Reference Rialachán (AE) 2019/473 ó Pharlaimint na hEorpa agus ón gComhairle an 19 Márta 2019 maidir leis an nGníomhaireacht Eorpach um Rialú ar Iascach
- cumas iniúchóireachta inmheánaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Interne Audit-Kapazität | Innenrevision | Internes Audit | Interne Rechnungsprüfung | Interne Revision
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- Definition Stelle, die direkt dem Generaldirektor unterstellt ist und das interne Kontrollsystem der Generaldirektion, das Management und die Verwendung von Kommissionsmitteln für externe Begünstigte überprüft Reference Die Reform der Kommission – Ein Weißbuch, CELEX:52000DC0200(01)/DE (Stand: 28.9.2010). Kapitel V Audit, Finanzmanagement und Kontrolle
- Comment nicht zu verwechseln mit dem Dienst Internes Audit
- IAC | internal audit capability
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- Definition audit unit, reporting directly to a Commission Director-General, undertaking independent reviews of the use made of the budget by the DGs as well as systems, programme and performance reviews so that it can provide reasonable assurance as to the functioning of internal controls, management procedures and spending Reference COM-EN, based on: European Commission > Financial Programming and Budget > The Budget Explained > Reports, audits and discharge > Audits. http://ec.europa.eu/budget/explained/reports_control/audits/audits_en.cfm [23.3.2012] IP/00/1241 press release – Commission Adopts Guidelines for Internal Audit http://europa.eu/rapid/pressReleasesAction.do?reference=IP/00/1241&format=HTML&aged=0&language=EN&guiLanguage=en [23.3.2012] ; International Standard on Auditing No.610. Using the work of internal auditors, http://www.ifac.org/sites/default/files/downloads/a034-2010-iaasb-handbook-isa-610.pdf [04.07.2012]
- Comment It advises the Director-General on the functioning of the control systems and on necessary improvement. It is independent from the Internal Audit Service (IAS), and the two should not be confused. ; Its functions include, amongst other things, examining, evaluating and monitoring the adequacy and effectiveness of internal control. See also: - internal auditor (related) [ IATE:1637995 ]