BEREC Office MC Decision on the approval of the new Mission Charter of the Internal Audit Service 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 Article 14 of the BEREC Regulation, the Internal Auditor of the European Commission is responsible for auditing the BEREC Office. Furthermore, in accordance with Article 208(3) of the Financial Regulation, the Commission's internal auditor exercises the same powers over EU agencies as those exercised in respect of the Commission. The internal auditor advises the BEREC Office on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management. In accordance with Article 82(1) of the BEREC Office Financial Regulation the internal audits should be performed in compliance with the relevant international standards. A mission charter reflecting international standards is applicable to all EU Agencies and was adopted in 2015 by the BEREC Office. The 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. New IIA International Standards for the Professional Practice of Internal Auditing entered into force in January 2017.