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English to Spanish translations [PRO] Bus/Financial - Finance (general) / audit
English term or phrase:gap plugging
Evaluation of the results of other auditors' work
As it was already stated, EDIS can only be granted where certain "minimum criteria and conditions" are met. During the first three stages of EDIS (Gap Assessment - Gap Plugging - Compliance Assessment) external auditors are used to provide the CCs authorities with an assessment of the adequacy of the management & control systems. The most recent audit reports of the implementing bodies to be visited will be reviewed and the findings will be taken into consideration.