1. An application for authorisation shall include a description of the procedures for the applicant CSD's internal reporting of infringements referred to in Article 26(5) of Regulation (EU) No 909/2014.

2. An application for authorisation shall include information regarding an applicant CSD's internal audit policies and procedures referred to in Article 51, including:

(a) a description of the monitoring and evaluation tools for the adequacy and effectiveness of the applicant CSD's internal audit systems;

(b) a description of the control and safeguard tools for the applicant CSD's information processing systems;

(c) a description of the development and application of the applicant CSD's internal audit methodology;

(d) a work plan of the internal audit function for three years following the date of application;

(e) a description of the roles and qualifications of each individual who is responsible for internal audit referred to in Article 47(3)(d) under the oversight of the audit committee referred to in Article 48(1)(b).

3. An application for authorisation shall include the following information concerning the compliance and internal control function of the applicant CSD's referred to in Article 47(3)(c):