Commission Delegated Regulation (EU) 2024/436 of 20 October 2023 supplementing Re... (32024R0436)
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
- 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
- Annexes to the Audit Report (as applicable):
- ANNEX II
- TEMPLATE FOR THE AUDIT IMPLEMENTATION REPORT REFERRED TO IN ARTICLE 6
- Table of contents
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