COMMISSION DELEGATED REGULATION (EU) 2024/436
of 20 October 2023
supplementing Regulation (EU) 2022/2065 of the European Parliament and of the Council, by laying down rules on the performance of audits for very large online platforms and very large online search engines
SECTION I
General provisions
Article 1
Subject matter
Article 2
Definitions
Article 3
Scope of the audit and reasonable level of assurance
SECTION II
Conditions for the performance of the audit
Article 4
Selection of the auditing organisation
Article 5
Cooperation and assistance between the audited provider and the auditing organisation
SECTION III
Performance of audits
Article 6
Audit report and audit implementation report
Article 7
Procedures for the preparations for the audit
Article 8
Audit opinion, audit conclusions and recommendations
SECTION IV
Audit methodologies
Article 9
Audit risks analysis
Article 10
Appropriate audit methodologies
Article 11
Quality of audit evidence
Article 12
Sampling methods
Article 13
Specific methodologies for auditing compliance with Article 34 of Regulation (EU) 2022/2065 on risk assessment
Article 14
Specific methodologies for auditing compliance with Article 35 of Regulation (EU) 2022/2065 on mitigation of risks
Article 15
Specific methodologies for auditing compliance with Article 36 of Regulation (EU) 2022/2065 on crisis response mechanism
Article 16
Auditing compliance with Article 37 of Regulation (EU) 2022/2065 on independent audit
Article 17
Auditing compliance with codes of conduct and crisis protocols
SECTION V
Final provisions
Article 18
Entry into force
ANNEX I
TEMPLATE FOR THE AUDIT REPORT REFERRED TO IN ARTICLE 6
Table of contents
SECTION B: Auditing organisation(s) To complete the section below, insert as many lines as necessary per point. |
||||||||||||||||||||||||||||||
|
SECTION F.1: Third-parties consulted Repeat this section per third-party consulted, incrementing the name of the section by one (for example, F.1, F.2, and so forth). |
||||||||
|
SECTION G: Any other information the auditing body wishes to include in the audit report (such as a description of possible inherent limitations). |
|
|
Include as many lines as necessary in accordance with the allocation of responsibilities and empowerment as referred to in Article 7(1) point (b) |
Date: … |
Signed by: … |
Place: … |
In the name of: … |
|
Responsible for: … |
Annexes to the Audit Report (as applicable):
ANNEX II
TEMPLATE FOR THE AUDIT IMPLEMENTATION REPORT REFERRED TO IN ARTICLE 6
Table of contents
SECTION A: General Information |
||||||||||||||||||||||||
|
||||||||||||||||||||||||
|