It is based on the audit work in the area of financial management in the Commission carried out by both the IAS and the former Internal Audit Capabilities (IACs) during the previous three years (2013-2015).
Temelji na revizijskem delu na področju finančnega poslovodenja v Komisiji, ki so ga v preteklih treh letih (2013−2015) opravile Služba za notranjo revizijo in nekdanji oddelki za notranjo revizijo.