Mission Charter of the Internal Audit Service ("IAS") of the European Commission in relation to bodies set up under the TFEU and the EURATOM Treaty and having legal personality and receiving contributions charged to the Budget
In accordance with the legal requirements the BEREC Office should have an internal auditing function which should be performed in compliance with the relevant international standards. In this respect, a mission charter reflecting international standards is applicable to all EU Agencies and was adopted in 2015 by the BEREC Office. This Mission Charter sets out the mission, objectives, reporting and working arrangements essential to the proper fulfilment of the lAS's role to the Union bodies for which the Internal Auditor of the European Commission performed the internal audit function. In this context, new international audit standards recently entered into force. Therefore, the Mission Charter shall be adapted accordingly and a new version of the Mission Charter shall be formally adopted by the BEREC Office. The Mission Charter will continue to determine the obligations imposed to the BEREC Office and the IAS and to define practical aspects of the conduct of the audits. The updated version of the Mission Charter mainly relates to the need to better align the definition of the internal audit activity with the IIA's definition (i.e. international standards) and the necessity to recognize the mandatory nature of the ten core principles for the professional practice of internal auditing.