The audit will also examine whether the Department's structure and internal processes allow it to operate transparently, efficiently and effectively.

Audit Missions Audit Services

The audit team will require good generic audit knowledge and skills to address this audit objective.

Further strengthen external audit, financial control management and internal audit.

The Committee shall receive and examine the annual audited financial statements and audit report(s) submitted by the international organization pursuant to the obligations under Annex 9, Part III.

Divisions ECB Audit ESCB Audit

(vii) participating in the audit client's internal audit and the provision of services related to the internal audit function

the audit body and audit team should be appointed by top management,

In order to demonstrate the audit process is transparent, documented procedures should, in particular, include a clearly defined audit planning process, audit criteria and audit report approval and distribution mechanisms.

Contracts, monitoring and audit

Procurement, control and audit

Audit and management consulting

audit and review arrangements.

Audit and inspection procedures

Economic and social audit

Annual report and audit

AUDIT GROUPS AND COMMITTEES

The Office issued 96 audit observations and 30 audit reports to senior management.

the audit body and or the audit team should report to top management,

An SA carrying out statutory audit of PIEs may provide to the audited entity audit services and related financial audit services.

An SA carrying out statutory audit of PIEs may provide to the audited entity audit services and related financial audit services.

An SA carrying out statutory audit of PIEs may provide to the audited entity audit services and related financial audit services.

opening audit meeting and coordination, (ii) document verification field observation and (iii) closing audit meeting.

Audit

Audit

audit

In internal audit, the information and communication technology audit capacity is being strengthened with the creation of a specialized ICT audit section.

The following points may help ensure that the audit process safeguards the independence of both the audit body and the audit team

(a) Audit and inspection activities

Audit and Management Consulting Division

Analysis And Audit Of Data

Audit, Financial Management and Control

Audit and financial control cooperation

Opening audit meeting and coordination

Audit and Publication of Accounts

Audit and Publication of Accounts

audit reports and financial statements

reporting and audit access requirements.

b ) implements the ECB audit plan by planning and performing audit engagements , investigations and consultancy assignments

Further strengthen external audit and ensure that both, financial control management and internal audit, function properly.

Verification activities The verification audit consists of three stages (i) opening audit meeting, (ii) document verification field observation and (iii) closing audit meeting.

right of audit by the Berlin Audit Court (Rechnungshof),

(41) External audit develop contacts between the Commission and the State finances external audit body.

Audit reports should contain clear conclusions stemming from the audit findings and, where appropriate, recommendations

Audit Recommendations