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The Commission underlines that all the building blocks taken together provide reasonable assurance (management’s assessment of the entire internal control system, audit results, follow-up of previous year’s reservation and action plan for audits from previous years and assurance received from other authorising officers in cases of crossed sub-delegation).

Ar čia reiktų suprasti, kad tie patys įgaliojimai suteikiami keliems pareigūnams?