The audit authority should ensure that audits are carried out on the management and control systems, on an appropriate sample of operations and on the accounts.
Ba cheart don údarás iniúchóireachta a áirithiú go ndéanfar iniúchtaí ar na córais bhainistíochta agus rialaithe, ar shampla iomchuí oibríochtaí agus ar na cuntais.