The audit of an operation supported by an OP I may cover all stages of its implementation and all levels of the distribution chain, with the sole exception of control of the end recipients, unless a risk assessment establishes a specific risk of irregularity or fraud.
Féadfar a chumhdach le hiniúchadh oibríochta arna tacú le OP I gach céim de chur chun feidhme na hoibríochta sin agus gach leibhéal den slabhra dáilte, seachas rialú na bhfaighteoirí deiridh, ach amháin má shuítear i measúnú riosca go bhfuil riosca sonrach neamhrialtachta nó calaoise ann.