In compliance with Article 102(2) of Commission Regulation 718/2007 of 12 June 2007, a Group of auditors will be set up to assist the AA in carrying out the duties provided for in Article 105 of Commission Regulation 718/2007. The group of auditors will be set up within three months of the decision approving the crossborder programme. It shall draw up its own rules of procedure. This group will be chaired by the AA and shall comprise equal number (at least two) representatives of each country participating in the programme.

The Group of auditors will provide any necessary information to the AA in relation with developing and implementing the Audit Strategy, the method to be used, the sampling method for audits on operations and the indicative planning of audits. The Group of auditors' representatives have to be independent of the Joint Monitoring Committee members and the controllers designated.

The systems audits and audits on operations on CBC P will be carried out by representatives of the AA with, where necessary, assistance from representatives from the competent authority in the former Yugoslav Republic of Macedonia.

The audits addressed in Article 107 of Regulation 718/2007 shall be carried out each twelve-month period from 1 July 2008 on a sample of operations selected by a random statistical sampling method. This method is approved by the Audit Authority.