In order that the level of auditing by the Commission is proportionate to the risk, the Commission should be able to reduce its audit work in relation to operational programmes where there are no significant deficiencies or where the audit authority can be relied on.
Chun go mbeidh leibhéal na hiniúchóireachta a dhéanann an Coimisiún comhréireach leis an riosca, ba cheart an Coimisiún a bheith in ann a chuid oibre iniúchóireachta a laghdú i ndáil le cláir oibríochtúla i gcás nach bhfuil aon easnaimh shuntasacha ann nó i gcás inar féidir brath ar an údarás iniúchóireachta.