In accordance with Article 127 of Regulation (UE) n. 1303/2013

1. The Audit Authority shall ensure that audits are carried out on the proper functioning of the management and control system of the operational programme and on an appropriate sample of operations on the basis of the expenditure declared. The audit checks to which declared expenditure is subject are based on a representative sample and, as a general rule, on a statistical sampling method. A non-statistical sampling method may be used after professional judgement by the audit authority in duly justified cases in accordance with internationally accepted audit standards and, in any case, if the number of transactions in an accounting period is insufficient to allow the use of a statistical method. 

In such cases, the size of the sample shall be sufficient to allow the audit authority to draw up a valid audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation. 

The non-statistical sampling method shall cover at least 5 % of the transactions for which expenditure has been declared to the Commission during an accounting period and 10 % of the expenditure declared to the Commission during an accounting period. 

2. Where audits are carried out by a body other than the audit authority, the Audit Authority shall satisfy itself that the body has the necessary functional independence. 

3. The audit authority shall ensure that the audit work takes account of internationally recognised standards in this area.

4. Within eight months of the adoption of the operational programme, the audit authority shall prepare an audit strategy for carrying out the audit work. The audit strategy defines the audit methodology, the sampling method for audits on operations and the planning of audit activities in relation to the current and the following two accounting years.

The audit strategy is updated annually from and including 2016 to 2024.

Where a common management and control system applies to several operational programmes, a single audit strategy may be prepared for the operational programmes concerned. The audit authority shall submit the audit strategy to the Commission on request. 

5. The audit authority shall prepare: 
 a. an audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation; 
 b. a control report setting out the main findings of the audits carried out under paragraph 1, including the weaknesses found in the management and control systems and the corrective actions proposed and implemented. 

Where a common management and control system applies to several operational programmes, the information referred to in point (b) of the first subparagraph may be grouped together in a single report. 

6. In order to ensure uniform conditions for the implementation of this Article, the Commission shall adopt implementing acts to establish the templates for the audit strategy, audit opinion and control report. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).

7. The Commission shall be empowered to adopt delegated acts in accordance with Article 149 concerning the scope and content of audits on operations and accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 of this Article. 

8. The Commission shall be empowered to adopt delegated acts in accordance with Article 149 concerning the detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives.