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Audited organisations (auditee) will have an Audit Contact (AUCO) nominated, who will access PPAMS AMS and carry out their audit related tasks – for more information, please click here.
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- The LEAR is asked to nominate an Audit Contact (AUCO) (Step 1)
- The Commission sends a letter of announcement to the AUCO
- The AUCO uploads the Annexes requested in the Letter of Announcement (Step 2)
- The auditor appointed by the Commission carries out the field work, prepares a Draft Audit Report (DAR) and sends the DAR to the AUCO for observations (contradictory)
- The AUCO submits their observations on the DAR (Step 3)
- The Commission sends the letter of conclusion and the Final Audit Report (FAR) – reconciliation of the DAR and the observations submitted by the AUCO – to the AUCO
Inhouse In-house audits are carried out by an auditor within the Commissions own staff, and PPAMS AMS will be used for all audit related exchanges with the auditee.
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