To support the opinion given in accordance with Article 59 of Regulation (EU, Euratom) No 966/2012, the audit authority shall ensure that audits are carried out on the management and control systems, and on an appropriate sample of the expenditure included in the annual accounts.
D’fhonn tacú leis an tuairim atá tugtha i gcomhréir le hAirteagal 59 de Rialachán (AE, Euratom) Uimh. 966/2012, áiritheoidh an t-údarás iniúchóireachta go ndéanfar iniúchóireachtaí ar na córais bhainistíochta agus rialaithe, agus ar shampla iomchuí den chaiteachas atá ar áireamh sna cuntais bhliantúla.