Traduction de «Observation d'audit » (Français → Anglais) :

13. Acknowledges from the Authority that in February 2012, the Commission’s Internal Audit Service (IAS) carried out an in-depth risk assessment in the Authority with the aim of determining its audit priorities for the coming years; notes that the IAS defined the most important risks related to the Authority’s processes and defined a Strategic Audit Plan for 2013-2015, which includes a list of future audit topics; notes that the Authority developed an action plan to address the identified high risk areas and that this plan was discussed with, and agreed upon, by the IAS; observes ...[+++] that the relevant actions undertaken by the Authority are to be followed up by the IAS during the next in-depth risk assessment; notes that the IAS Strategic Audit Plan for 2013-2015 was approved by the Authority's Director and its Management Board; notes that in future, the IAS has decided to carry out a limited review on the implementation of internal control standards by the Authority, in line with its Strategic Audit Plan for 2013-2015;

3. Recalls that the Joint Undertaking adopted an ex post audit strategy in 2010 that is a key tool in assessing the legality and regularity of the underlying transactions and that its implementation started in 2011; notes that the audit of project cost claims has been delegated to the National Funding Authorities (NFAs) of the Member States however the administrative agreements signed with the NFAs do not include the practical arrangements for those audits; further notes from the Joint Undertaking that the various financing schemes and national rules in place in the different Member States imply that ex-post audit is only feasible on c ...[+++]ompleted projects and request to be informed of the results of the audits performed; reiterates that the Joint Undertaking should reinforce without delay the quality of its ex-ante controls in particular for the grant management, requests that the discharge authority is informed of the results of the following ex-post audit processes conducted by the Joint Undertaking;

19. Welcomes the audits carried out by the Council's internal audit service in 2008 (eight financial audits and one mixed audit), as well as the considerable share of their recommendations which have been accepted; points out, however, that the note on this issue which was submitted to the discharge authority was of a rather general nature, and requests more detailed information on the implementation of audit recommendations;

The Commission has also made its position on registration clear to the PCAOB via its comment letter to the draft rules and by the participation at the PCAOB Roundtable on the registration of foreign audit firms in Washington.

The aim of the public hearing is to discuss the findings of the report, taking into account market developments since the date of the study (September 2001) and the new issues raised by the comments made by different parties.

Written comments were received and a date for an oral hearing was set for 13 November 1997.