English to Italian Bus/Financial Accounting Relazione annuale di controllo - Campionamento

In case of error rate above 2% or system deficiencies in a multi-fund programme, it is in the Member State's interest to implement targeted financial corrections for each Fund, rather than corrective measures affecting the whole programme. The Commission therefore recommends that the AA seeks reasonable assurance for each Fund. This implies that the sample selected for a multi-fund programme provides sufficient audit evidence for each Fund, i.e. the rule of thumb of 30 sampling units by Fund should be applied. For this purpose, the AA could use stratification by Fund, as foreseen by Article 28(10) CDR, ensuring that each stratum is of sufficient size to draw a conclusion per stratum. This is particularly important when different results are expected for the Funds under a multi-fund programme.

The Audit Authority should provide in Annex 10.3 of the Annual Control Report the calculation tables (and, where applicable and upon request of the Commission auditors, the ** computer logs ** from ACL, IDEA or similar software) relevant to understand the sampling method applied, using the templates provided in the Commission's guidance on sampling . Where the Audit Authority has followed a sampling method not foreseen in these templates, the relevant calculation sheet should be provided instead. The audit trail for the selection of the sample should be ensured.