Who can (and who cannot) enter the Managing and Control Systems dossier in SFC2007?
The Management and Control System description is created, edited and validated by a specific role under the Audit Authority - the MSCO.
This role has been created in order to respond to article 62.3 of 1083/2006 and article 61.3 of 1198/2006 thereby allowing the Audit Authority to delegate this task to an independent body.
The article says: Where the audits and controls referred to in paragraph 1(a) and (b) are carried out by a body other than the Audit Authority, the Audit Authority shall ensure that such bodies have the necessary functional independence.