The examination shall be carried out
by a body which is independent from the paying agency to be accredited and shall include, in particular, the arrangements regarding the authorisation and execution of payments, the safeguarding of the Community budget, the security of informationsystems, the maintenance of accounting records, the division of duties and the adequacy of internal and external controls, in respect of transactions financed by the European Agr
icultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural De
...[+++]velopment (EAFRD).