Should the MS describe the sampling and audit approach in the report if there are no findings?
In section 2.8.8 EAFRD Non-IACS - Compliance testing / Test of controls - Control activities at the level of interventions / group of interventions of the Certification Body report, the sampling and the audit approach has to be described for each interventions / group of interventions, whether there are findings or not.
In order to fill in the respective section in SFC, the Certification Body will need to fill only the relevant parts of the form.
The Sampling / Audit approach will be required.