audit
as defined in Commission Implementing Regulation (EU) 2017/373 of 1 March 2017 laying down…
a systematic, independent and documented process for obtaining evidence and evaluating it objectively to determine the extent to which requirements are complied with
Install the extension for EUR-Lex
Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (28)
a type of customs control in the form of specific acts performed by the customs authorities in order to collect and evaluate evidence on the compliance of an economic operator’s management, organisation, internal procedures or internal systems with the relevant rules and requirements - Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls… 32004R0882, Article 2, point (6)
a systematic and independent examination to determine whether activities and related results comply with planned arrangements and whether these arrangements are implemented effectively and are suitable to achieve objectives