Contracts with external auditors carrying out audits of the financial management of the Union shall provide for an obligation of the external auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud or corruption which may harm the interests of the Union.
Forálfar le conarthaí a dhéanfar le hiniúchóirí eachtracha a dhéanann iniúchtaí ar bhainistiú airgeadais an Aontais maidir le hoibleagáid a bheith ar an iniúchóir eachtrach an t-oifigeach údarúcháin trí tharmligean a chur ar an eolas faoi aon ghníomhaíocht, calaois nó éilliú amhrasta neamhdhleathach a d’fhéadfadh dochar a dhéanamh do leasanna an Aontais.