Internal Audit Service

As per Annex I of Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013, the Agriculture and Rural Payments Agency (ARPA) is required to have an internal audit service that continually monitors and evaluates the operations of the agency. The internal audit service is independent of the agency's other departments and reports to the agency's head. The role of the internal audit unit is to verify that procedures adopted by the agency are adequate to ensure that compliance with Community rules is verified and that the accounts are accurate, complete and timely. 
 
 
The internal auditor is required by the abovementioned Regulation to work in terms of an internal audit plan that covers all the tasks performed by the Agriculture and Rural Payments Agency (ARPA) over a period of five years. The auditing carried out is based on samples selected from the various populations being tested. Despite the fact that not the entire population is tested, any operational and control weaknesses come out as a direct result of the audit. The internal audit service issues a report to Head ARPA for each area audited and recommendations for improvements are made based on the findings. The internal audit service undertakes follow-up audits from time to time in order to ensure that the recommendations made were addressed by the agency. All audit work is undertaken in accordance to internationally accepted standards.

The internal audit service is also assigned the responsibility of advising management on the operational and control structure of the Agriculture and Rural Payments Agency. In drafting his annual Statement of Assurance, Head ARPA bases his opinion on the results and recommendations made through the internal audit service. The internal audit service is therefore a tool in the hands of Head ARPA helping him identify and address the risks and weaknesses faced by the Agriculture and Rural Payments Agency.

 
 
 
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