Control shall also be exercised on the basis of annual certification by an external and independent audit, as provided for in Article 23(1).
Déanfar rialú a fheidhmiú freisin ar bhonn deimhniú bliantúil arna dhéanamh le hiniúchadh seachtrach neamhspleách, amhail dá bhforáiltear in Airteagal 23(1).