Decision No MB/2026/06 of the Management Board of the Agency for Support for BEREC on the approval of the new Mission Charter of the Internal Audit Service (IAS) in relation to bodies set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the Union budget

According to Article 70(5) of the Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast) , the Commission's internal auditor exercises the same powers over EU agencies as those exercised in respect of the Commission.

In accordance with Article 78(1) of Decision MB/2019/13 (‘BEREC Office Financial Regulation’), the BEREC Office should have an internal auditing function, which is performed in compliance with the relevant international standards. The BEREC Office Financial Regulation already contains some provisions about the independence of the internal audit function and the obligation of both parties (the BEREC Office and the IAS). However, it also requires the establishment of more detailed rules on the functioning of internal audit capabilities.

In practice the obligation of both parties are established in a Mission Charter, which sets the mission, objectives, reporting and working arrangements essential to the proper fulfilment of the lAS, as well as the responsibility and accountability of the IAS. The current Mission Charter was adopted by the Management Board (MB) on 12 June 2020 and signed by the MB Chairperson on 11 June 2020 and the BEREC Office Director on 19 June 2020 .

The new Financial Regulation of 2024 (recast) mentioned above, and the new Global Internal Audit Standards provided by the Institute of Internal Auditors, which the IAS uses in its audit work, require a revision of the previous Mission Charter.

This new Mission Charter replaces the 2020 Mission Charter mentioned above.