The independent auditor should remain under the control and responsibility of the supervisory authorities concerned which therefore should instruct the auditor themselves and provide a clearly defined purpose, scope and methodology for the audit as well as guidance and supervision concerning the audit and its final results.
Ceci contribuerait à une meilleure prévention de ces infractions pénales, à la protection des victimes potentielles et aux enquêtes sur les auteurs de ces infractions.