EN 10.11.2011 OfficialJournaloftheEuropeanUnion 125 Audit Authority ERDF/ESF — France Audit Authority ERDF/ESF — UK/Northern Ireland Audit Authority ERDF/ESF — Italy (Sardinia) Audit Authority ERDF/CF — Poland Audit Authority ERDF/CF — Spain (Andalucia and Valencia) Audit Authority ESF — Poland Audit Authority ESF — Spain (Andalucia) Audit Authority ESF — Germany (Bund) General aspects The set up of the management and control systems of the operational programme provides for an appropriate definition, allocation and separation of functions within the AA and between the AA and other competent management and control bodies Compliant Compliant Partially compliant Compliant Compliant Compliant Partially compliant Partially compliant Audit manual coverage Existence of audit manual (for both audits on systems and audits on operations), which is in accordance with internationally accepted audit standards and clearly describes the audit procedures Compliant Partially compliant Compliant Compliant Compliant Compliant Compliant Compliant Audit methodology for systems audit The audit work carried out by the AA to evaluate the effective functioning of the management and control system is based on a checklist that contains questions that verify key requirements of the applicable regulations (specified for MAs, IBs and CAs) and appropriate assessment criteria for each of these key requirements Compliant Compliant Compliant Compliant Compliant Compliant Compliant Compliant Review of audits on systems The AA’s audit plan had been implemented in accordance with the approved audit strategy for the period, audits on systems were carried out in accordance with the methodology established by the AA and all phases of the audits on systems were properly documented Effective Partially effective Partially effective Effective Effective Effective Effective Effective Sampling methodology for audits of operations An appropriate sampling methodology for audits of operations has been specified to draw the sample of operations to be audited for the period under review Partially compliant Compliant Partially compliant Compliant Compliant Compliant Partially compliant Partially compliant ANNEX 4.2 RESULTS OF EXAMINATION OF SYSTEMS FOR COHESION, ENERGY AND TRANSPORT Assessment of selected supervisory and control systems: Audit authorities (AA) — Compliance with key regulatory requirements and effectiveness in ensuring the regularity of operations Key requirements tested by the Court EN 126 OfficialJournaloftheEuropeanUnion 10.11.2011 Audit Authority ERDF/ESF — France Audit Authority ERDF/ESF — UK/Northern Ireland Audit Authority ERDF/ESF — Italy (Sardinia) Audit Authority ERDF/CF — Poland Audit Authority ERDF/CF — Spain (Andalucia and Valencia) Audit Authority ESF — Poland Audit Authority ESF — Spain (Andalucia) Audit Authority ESF — Germany (Bund) Key requirements tested by the Court Drawing of sample for audits of operations The sampling methodology for audits of operations has been used as specified to draw the sample of operations to be audited for the period under review Effective Effective Not effective Effective Effective Effective Effective Partially effective Audit methodology for audits of operations The audit work carried out to examine the regularity of operations is based on a checklist that contains questions that verify the requirements of the applicable regulation at a sufficient level of detail to address the associated risks Partially compliant Partially compliant Partially compliant Partially compliant Partially compliant Compliant Compliant Partially compliant Review of audits of operations The audits of operations had been implemented in accordance with the sample selected for the period, were carried out in accordance with the methodology established by the AA and all phases of the audits of operations were properly documented Effective Partially effective Not effective Effective Partially effective Effective Effective Effective Re-performance of audits on operations A re-performance by the Court of the AA’s audits of operations resulted in findings similar to those of the AA, as reported to the Commission Effective Partially effective Partially effective Effective Partially effective Effective Effective Partially effective Annual control report and audit opinion The annual control report and audit opinion were established in accordance with the regulatory requirements and the guidance agreed between the Commission and the Member States, and the report and opinion are consistent with the results of the audits on systems and audits on operations carried out by the AA Compliant Partially compliant Partially compliant Compliant Compliant Compliant Partially compliant Partially compliant Overall assessment Effective Partially effective Not effective Effective Partially effective Effective Partially effective Partially effective 
SV 126 Europeiskaunionensofficiellatidning 10.11.2011 Revisionsmyndighet Eruf/ESF – Frankrike Revisionsmyndighet Eruf/ESF – Förenade kungariket/ /Nordirland Revisionsmyndighet Eruf/ESF – Italien (Sardinien) Revisionsmyndighet Eruf/SF – Polen Revisionsmyndighet Eruf/SF – Spanien (Andalusien & Valencia) Revisionsmyndighet ESF – Polen Revisionsmyndighet ESF – Spanien (Andalusien) Revisionsmyndighet ESF – Tyskland (förbundsnivå) Nyckelkrav som granskats av revisionsrätten Urval för revisioner av insatser Urvalsmetoden för revisioner av insatser har använts på angivet sätt för att göra det urval av insatser som ska granskas under den aktuella perioden Ändamåls­ enligt Ändamåls­ enligt Ej ända­ målsenligt Ändamåls­ enligt Ändamåls­ enligt Ändamåls­ enligt Ändamåls­ enligt Delvis ända­ målsenligt Revisionsmetod för re­ visioner av insatser Det revisionsarbete som utförs för att granska insatsernas kor­ rekthet bygger på en checklista med frågor som kontrollerar nyckelkraven i de tillämpliga bestämmelserna på en tillräcklig detaljnivå för att man ska kunna komma till rätta med de till­ hörande riskerna Uppfylls delvis Uppfylls delvis Uppfylls delvis Uppfylls delvis Uppfylls delvis Uppfylls Uppfylls Uppfylls delvis Granskning av revisio­ ner av insatser Revisionerna av insatser hade genomförts med stöd av det urval som hade gjorts för perioden.