The financial interests of the Union should be protected through proportionate measures throughout the expenditure cycle, including measures for the prevention, detection and investigation of irregularities, the recovery of funds lost, unduly paid or incorrectly used and, where appropriate, administrative and financial penalties in accordance with Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [16] (the "Financial Regulation").
Ba cheart leasanna airgeadais an Aontais a chosaint trí bhíthin beart comhréireach ar feadh an timthrialla caiteachais, lena n-áirítear bearta maidir le neamhrialtachtaí a chosc, a bhrath agus a imscrúdú, cistí a cailleadh, a íocadh go míchuí nó a úsáideadh go mícheart a aisghabháil agus, i gcás inarb iomchuí, pionóis riaracháin agus airgeadais a ghearradh, i gcomhréir le Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle [16] ("an Rialachán Airgeadais").