If two or more Union institutions appoint the same internal auditor they shall make the necessary arrangements for the internal auditor to be declared liable for his or her actions as laid down in Article 121.
Má cheapann dhá institiúid de chuid an Aontais nó níos mó aon iniúchóir inmheánach amháin, déanfaidh siad na socruithe is gá chun go ndearbhófar go bhfuil sé freagrach as a chuid gníomhaíochtaí mar a leagtar síos in Airteagal 121.