The examination shall be carried out by a body which is independent from the paying agency to be accredited and shall include, in particular, the arrangements regarding the authorisation and execution of payments, the safeguarding of the Community budget, the security of informationsystems, the maintenance of accounting records, the division of duties and the adequacy of internal and external controls, in respect of transactions financed by the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD).
Kontrolli teostab akrediteeritavast makseasutusest sõltumatu organ ja kontroll hõlmab eelkõige maksete kinnitamise ja tegemise, ühenduse eelarve kaitse, infosüsteemide turbe, raamatupidamisandmete säilitamise, tööjaotuse ning sise- ja väliskontrolli jaotuse korraldust seoses Euroopa Põllumajanduse Tagatisfondi (EAGF) ja Maaelu Arengu Euroopa Põllumajandusfondi (EAFRD) rahastatud tehingutega.