Section menu

Content

Audit Authority

Audit Authorities (AA) perform their tasks on the basis of Article 14 of Regulation (EC) No 1080/2006 and Article 59 of Regulation (EC) No 1083/2006.

Photo | Ring | www.digispacestudio.pl (Source: www.digispacestudio.pl)

The main functions include verifying effective operation of management and control systems observing International Standards on Auditing. To learn more about the functions of Audit Authorities please consult the presentation below:

Reinforced role for the Audit Authority, Benoît Entzminger, European Commission, DG Regional Policy

Here you will find COCOF Audit Reference Manual which gives an overview of the tasks and documents relevant for the work of Audit Authorites.

Even though it was an optional task for Audit Authorities, many ETC programme AAs performed the compliance assessment from the Article 71 description and issued their relevant opinion. Here you will find COCOF Guidance Note on the Compliance Assessment Exercise and Model report pursuant to Article 71. On our webpage you can also find a sample of documents related to this task presented by INTERREG IVB North West Europe Programme.

The Audit Strategy is a planning document presented by Audit Authorities.  The COCOF Guidance Note on Audit Strategy contains advices how to prepare this document.

Here you will find COCOF Common methodology for the assessment of management and control systems in the Member States (2007-2013 programming period) and Annex I and Annex II.

Audit Authorities performing their tasks work on samples. COCOF Document Sampling Methods for Audit Authorities presents the methodology used for choosing samples.

Here you will find COCOF document on the concept of the reliance on the work of other auditors.

Audit Authorities present each year the results of performed audits and opinions. Here you will find COCOF document on annual control reports and opinions. Additionally, on 7 December 2011, COCOF Guidance on treatment of errors disclosed in the Annual Control Reports was published.

Audit Authorities also issue declarations on partial closure. Here you will find COCOF guidance note on Partial closure.

To find out more on International Standards on Auditing for Second Level Control of ETC programmes please consult the presentation and article by Susanne Volz, an external Financial Control Expert.

Additional information

Below you will find the presentations from INTERACT events:

- Current challenges for Audit Authorities and Groups of Auditors in ETC and IPA programmes and perspectives for the future 27-28 January 2011, Paris:

Photo: www.digispacestudio.pl

Top_of_page