Internal audits are part of the quality assurance
Internal audits are a tool for the board of directors to gain knowledge of the control systems in Danish Veterinary and Food Administration (DVFA) and of the operational implementation of the official control. Internal audits contribute to the continuously improvement and development of control system and official control in relation to objectives of Regulation 2017/625 and the strategic objectives of DVFA.
Read more about Regulation (EU) 2017/625 (eur-lex.europa.eu)
Scope of internal audits
Internal audit verifies through random samples, that the control systems processes of planning, implementation, checking and adjusting are in compliance with Regulation 2017/625.
The quality and uniformity of the operational implementation of official controls are assessed together with the suitability of the control system.
The unit - Internal Audit
DVFA has set up a special unit - Internal Audit - to conduct internal audits and the ongoing development of the national audit system in accordance with art. 6 of Regulation 2017/625. The powers and duties of the unit are described in a mandate.
Internal Audit follows the European Commission’s audit guideline and the three principles described therein:
- Systematic approach
Read more about the European Commission guidance document for audits (eur-lex.europa.eu)
The internal audit system is scrutinized approximately every five years. The audit is carried out by two accountants/auditors from Nordic control authorities.