Decision of the Management Board of the for Support for BEREC (the BEREC Office) 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 having legal personality and receiving contributions charged to the Budget

In accordance with Article 70(5) of the Financial Regulation, the Commission's internal auditor exercises the same powers over EU agencies as those exercised in respect of the Commission. The internal auditor advises the BEREC Office on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management. In accordance with Article 78(1) of the BEREC Office Financial Regulation the internal audits should be performed in compliance with the relevant international standards. A mission charter reflecting international standards is applicable to all EU Agencies and was adopted in 2017 by the BEREC Office. The Mission Charter sets out the mission, objectives, reporting and working arrangements essential to the proper fulfilment of the lAS's role to the Union bodies for which the Internal Auditor of the European Commission performed the internal audit function. As per new legal basis in force, the 2018 Financial Regulation and the 2019 Framework Financial Regulation, the IAS prepared a new Mission Charter, which after its signature will replace the version of 2017. The new Mission Charter can be consulted here.