36. Takes the view that OLAF should draw more extensively on the work carried out by the Commission's internal audit services when initiating investigations, rather than relying mainly on information provided by officials or Member States; considers it equally important to monitor whether and how the Commission's internal audit service takes account of OLAF's recommendations; calls, accordingly, on OLAF to provide relevant statistics in its future annual reports;

36. Takes the view that OLAF should draw more extensively on the work carried out by the Commission's internal audit services when initiating investigations, rather than relying mainly on information provided by officials or Member States; considers it equally important to monitor whether and how the Commission's internal audit service takes account of OLAF's recommendations; calls, accordingly, on OLAF to provide relevant statistics in its future annual reports;

Where a verifier uses a simplified verification plan, the verifier shall keep record of justifications for using such plans in the internal verification documentation, including evidence that the conditions for using simplified verification plans have been met.

In the event that no international agreement on climate change is approved by the Community by 31 December 2010, the Commission should make a proposal to include emissions and removals related to land use, land use change and forestry in the Community reduction commitment, in accordance with harmonised modalities, building on work carried out in the context of the UNFCCC, and ensure permanence and the environmental integrity of the contribution of land use, land use change and forestry as well as accurate monitoring and accounting, with the aim of the proposed act entering into force from 2013.

In the event that no international agreement on climate change is approved by the Community by 31 December 2010, Member States may specify their intentions for the inclusion of land use, land use change and forestry in the Community reduction commitment taking into account methodologies within the work carried out in the context of UNFCCC.

Whereas international auditing standards, issued namely by the International Federation of Accountants and INTOSAI, provide a framework for the relation between external audit and internal control, as well as using the work of other auditors;