Traduction de «Contrôles internes qui intéressent le travail d'audit » (Français → Anglais) :

77. Acknowledges that the modalities and roles of agencies' internal control functions and internal audit services were clarified in the new FFR, in particular with respect to the respective roles of the Internal Audit Service and that of Internal Audit Capabilities (IACs); notes that the new FFR anticipates the coordination of work and the exchange of information between IACs and the IAS and that it also replaces the obligation of one IAS audit per agency per year with a risk-based approach;

In the Court's view, in the case of eight of the actions that had theoretically been completed by the end of 2003, including those relating to the minimum standards for internal control or the internal audit capability within each Directorate-General, the degree of implementation is still not satisfactory.

That information must be comprehensive and it must include detail of the quality of the implementation of internal control standards, the content of audit work and follow-up to previous audits.

simplification of legislation can contribute to more efficient control at a lower cost; many components are already in place, but evidence should be better provided; operational level management declarations and synthesis reports by national coordinating bodies has to be developed in the Member States; a new budgetary principle for an effective and efficient internal control is proposed in the Financial Regulation; sharing of control and audit informati ...[+++]on between the different control levels in the Commission and Member States will be enhanced; common guidelines per policy family will be further promoted; the potential added value of audit work done by the supreme audit institutions of the Member States in line with international auditing standards will also be examined.

The report describes the advances made with the Commission's own internal Reform, through the considerable progress made in the introduction of Activity Based Management (ABM) which allows for a better match between priorities and resources; the finalisation of the consultations with Commission staff unions on changes to staff policy, which enabled the transmission to Council of the Commission's proposal for a revised Staff Regulation in the first quarter of 2003; and finally the advances made in terms of modernising financial management, notably through the separation of the audit ...[+++] and control functions and the work done on developing minimum standards for internal control and risk management.

We are particularly concerned about the actions relating to the minimum standards for internal control and the internal audit capability within each Directorate-General.