Audits under Regulation (EC) No 882-2004

Commission Decision 2006/677/EC provides guidance on the nature and the implementation of audit systems by national competent authorities. The purpose of an audit systems is to verify whether official controls relating to food law are effectively implemented and are suitable to achieve the objectives of the relevant legislation, including compliance with national control plans.

The guidelines seek to lay down principles to observe rather than stipulating detailed methods with a view to facilitating their application to the diversity of Member State control systems. The methods selected for applying the principles in the guidelines can vary depending on the size, nature, number and complexity of the competent authorities responsible for official controls.

Commission Decision 2006/677/EC contains guidance on:

• Nature of the audit process

1. Systematic approach
2. Transparency
3. Independence
4. Independent scrutiny

• Implementation of the audit process

1. Guiding principles: (a) compliance with planned arrangements; (b) effective implementation; (c) suitability to achieve objectives
2. Audit reporting
3. Follow-up of audit results
4. Audit review and dissemination of best practice
5. Resources
6. Auditor competence

Last reviewed: 16/3/2009