Recital 1

(1)To ensure the appropriateness, adequacy and effectiveness of their systems, resources and procedures, external reviewers should comprehensively consider their internal arrangements, from the robustness of information systems to the sufficiency of human, technical and material resources. External reviewers should develop a robust assessment framework as part of their procedures, which should encompass the minimum criteria to be applied for assessing the quality of information and the reliability of sources used in assessment activities.