Chapter 3, Article 9 · Commission Decision (EU) 2025/2570

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Article 9Powers#

1.The Internal Auditor and staff of the IAS acting on his or her behalf shall be authorised to:

(a)have unrestricted and facilitated access to all functions, information systems, data, records, property and personnel within the Commission, as considered necessary for the fulfilment of their duties;

(a)perform any operational duties for the Commission or take management responsibility for any function other than the internal audit function;

(b)obtain the necessary assistance of Commission’s staff in all Directorates-General, Services and executive agencies;

(b)initiate or approve financial transactions, except within the allocation for the functioning of the IAS;

(c)allocate resources, select subjects, determine the scope of work and apply the techniques required to accomplish audit objectives;

(c)direct the activities of Commission staff not employed by the IAS, except to the extent such staff members have been appropriately assigned to auditing teams or to otherwise assist the IAS.

(d)be informed at an early stage about the development of new systems and changes to existing systems that may substantially affect the Commission’s internal control system.

2.The Internal Auditor and the staff of the IAS may not: