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These standards help ensure the quality, professionalism and effectiveness of our work. We also contribute to the development of the standards as part of our international cooperation activities.</p></div></div><h2>The statement of assurance audits</h2><p>The statement of assurance is our annual financial and compliance audit of the reliability of the EU's accounts and the regularity of the underlying transactions. We publish the resulting findings, conclusions and audit opinions in our annual reports. The audit includes testing a statistically representative sample of transactions and evaluating supervisory and control systems to determine whether revenue and payments are calculated correctly and comply with the legal and regulatory framework. Detailed testing covers all spending schemes and member states and is used to provide specific assessments of the different areas of the EU budget. We also use the work of other auditors as evidence to support our conclusions. </p><h2>Performance audits</h2><p>In our performance audits, we address the quality of EU revenue or spending, and whether the principles of sound financial management have been applied. These audits involve an examination of programmes, operations, management systems and procedures of bodies and institutions that manage EU funds, to assess whether they are achieving economy, efficiency and effectiveness in the use of those resources. Our performance audits cover a wide range of topics with a particular focus on issues related to growth and jobs, European added value, management of public finances, the environment and climate action. We publish the results of our performance audits in special reports and bring together findings in this area in an annual report on performance. </p><p>Auditing performance involves assessing different aspects of the public intervention process, including inputs (financial, human, material, organisational or regulatory means needed for the implementation of the programme), outputs (the deliverables of the programme), results (the immediate effects of the programme on direct addressees or recipients) and impacts (long-term changes in society that are attributable to the EU's action).</p><h2>Standards</h2><div class="row d-flex align-items-center"><div class="col-sm-3 d-flex justify-content-center py-2"> <img src="/en/PublishingImages/logos/intosai-logo.svg" alt="" style="max-width:150px;" /> </div><div class="col-sm-9"><p>The ECA <a href="https://methodology.eca.europa.eu/aware/GAP/Pages/ECAs-commitment-to-standards.aspx">conducts its audits in accordance with ISSAIs</a>, the <a href="https://www.issai.org/" target="_blank">international standards on auditing issued by INTOSAI<span class="visually-hidden">(opens in new window)</span></a>. INTOSAI is the international organisation of supreme audit institutions worldwide. We are currently chair of <a href="https://www.psc-intosai.org/committee/about-psc-psc-chair-steering-committee/#:~:text=INTOSAI-PSC&text=The%20Professional%20Standards%20Committee%20%28PSC%2cand%20the%20resulting%20audit%20reports." target="_blank">INTOSAI's Professional Standards Committee<span class="visually-hidden">(opens in new window)</span></a>, which takes a leading role in developing these standards. </p></div></div><h2>AWARE – methodology and guidance</h2><div class="row d-flex align-items-center"><div class="col-sm-3 d-flex justify-content-center"> <img src="/en/PublishingImages/logos/aware-logo.svg" alt="AWARE" style="max-width:150px;" />  </div><div class="col-sm-9"><p>More details of our audit approach can be found in our online methodology and guidance platform <a href="https://methodology.eca.europa.eu/aware/">AWARE</a> (Accessible Web-based Audit Resource for the ECA). AWARE consolidates all our audit resources in one easy-to-access tool, providing practical support for our auditors in their daily work. </p><p>AWARE sets out the principles we follow in our work and provides guidance on how to apply them in practice, in order to achieve the expected quality of output. It provides guidance on our financial, compliance and performance audits as well as our reviews and opinions.</p><p> <a href="https://methodology.eca.europa.eu/aware/GAP/Pages/Using-aware.aspx" target="_blank">Information on how AWARE is organised<span class="visually-hidden">(opens in new window)</span></a> can be found in the platform itself.</p></div></div></div> <div class="webpart--notablestyle"> <div class="ms-webpart-zone ms-fullWidth"> <div id="MSOZoneCell_WebPartWPQ6" class="s4-wpcell-plain ms-webpartzone-cell ms-webpart-cell-vertical-inline-table ms-webpart-cell-vertical ms-fullWidth "> <div class="ms-webpart-chrome ms-webpart-chrome-vertical ms-webpart-chrome-fullWidth "> <div WebPartID="b3e933f5-177b-43aa-85ee-664177c8ee87" HasPers="false" id="WebPartWPQ6" width="100%" class="ms-WPBody noindex " allowDelete="false" style="" ><div data-sp-cs-webpartid='g_b3e933f5_177b_43aa_85ee_664177c8ee87'> <script>(function cswp_WPQ6(global) { if (global.moduleLoaderPromise) { global.moduleLoaderPromise.then(function(application) { try { application.loadWebPart("g_b3e933f5_177b_43aa_85ee_664177c8ee87", "c3661cf3-0345-407d-9877-d9374f89605f", "<div data-sp-webpart=\"\" data-sp-webpartdataversion=1.0 data-sp-webpartdata=\"{"id":"c3661cf3-0345-407d-9877-d9374f89605f","instanceId":"g_b3e933f5_177b_43aa_85ee_664177c8ee87","title":"Simple listing page","description":"Simple listing page web part","dataVersion":"1.0","properties":{"description":"Simple listing page web part","docTypes":[{"key":"3cd735dc-666e-4cb5-b11d-cdb21d834480","name":"audit guideline","path":"audit guideline","termSet":"/Guid(6e65368f-b710-4458-a5f3-10bb0edc092c)/","termSetName":"Document type","termGroup":"acc1b6b8-bf13-427d-aa81-13eaae5c20c6"}]}}\" data-sp-splinksapplied=true><div data-sp-componentid=\"\">c3661cf3-0345-407d-9877-d9374f89605f</div><div data-sp-htmlproperties=\"\"></div></div>", 1, 1, false, []); } catch (e) { if (application != null && application.logClientSideWebPartLoadError != null) { application.logClientSideWebPartLoadError("g_b3e933f5_177b_43aa_85ee_664177c8ee87", "Cannot load a web part on this page. Use the browser Back button to retry. If the problem persists, contact the administrator of the site and give them the information in Technical Details."); console.error(e); } else { console.error("Cannot load a web part on this page. Use the browser Back button to retry. If the problem persists, contact the administrator of the site and give them the information in Technical Details."); console.error(e); } } }); } else { console.error("Cannot load the web part wrapper on this page. Use the browser Back button to retry. If the problem persists, contact the administrator of the site."); } })(window);</script> </div><div class="ms-clear"></div></div> </div><div class="ms-PartSpacingVertical"></div> </div><div id="MSOZoneCell_WebPartWPQ5" class="s4-wpcell-plain ms-webpartzone-cell ms-webpart-cell-vertical-inline-table ms-webpart-cell-vertical ms-fullWidth "> <div class="ms-webpart-chrome ms-webpart-chrome-vertical ms-webpart-chrome-fullWidth "> <div WebPartID="9571b20a-2ef4-460b-aac8-f052a8e4ed78" HasPers="false" id="WebPartWPQ5" width="100%" class="ms-WPBody noindex " allowDelete="false" style="" ><div class="ms-rtestate-field"><h2>Helping to fight fraud against the EU budget</h2> <div class="row d-flex align-items-center"> <div class="col-sm-3 d-flex justify-content-center py-2"> <img src="/en/PublishingImages/logos/olaf-logo.svg" alt=""/> </div> <div class="col-sm-9"> <p>The European Anti-Fraud Office (OLAF) is responsible for the EU's fight against fraud and for protecting its financial interests. In accordance with ECA Decision No 43-2017 (which lays down arrangements for cooperation with OLAF), we forward to OLAF any suspicion of fraud, corruption or other illegal activity affecting the EU's financial interests. We sometimes identify cases of potential fraud through our audit work, or when communicated to us by third parties.</p> </div> </div> <div class="row d-flex align-items-center"> <div class="col-sm-3 d-flex justify-content-center py-2"> <img src="/en/PublishingImages/logos/eppo-logo.svg" alt="" style="max-width: 150px;"/> </div> <div class="col-sm-9"> <p>The EPPO is the EU's new independent public prosecution office, responsible for investigating, prosecuting and bringing to judgment crimes affecting the EU's financial interests. The ECA and the EPPO have signed a <a href="/ContentPagesDocuments/Methodology/EPPO-ECA_Working-arrangement_EN.pdf" target="_blank">working arrangement</a>, which came into effect on 3 September 2021. It sets out a structured framework for establishing and maintaining a cooperative relationship between both parties in order to protect the EU budget, while fully respecting the mandates of both institutions. </p> </div> </div> <h3>Related links<br/></h3></div><div class="ms-clear"></div></div> </div> </div> </div> </div> <div id="ctl00_PlaceHolderMain_ctl07__ControlWrapper_SummaryLinkFieldControl" style="display:inline"><div id="slwp_ctl00_PlaceHolderMain_ctl07_ctl00" class="slm-layout-main slwpmarker" xmlns:pcm="urn:PageContentManager"><div class="dfwp-column" style="width:100%" ><div class="slm-layout-main groupmarker"><div class="groupheader item medium">Standards</div><ul class="dfwp-list"><li><div class="item"><div class="link-item"><a href="http://www.issai.org/" title="" onclick="javascript:this.target="_blank"">International Standards of Supreme Audit Institutions (ISSAI)</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://www.international-standards.org/" title="" onclick="javascript:this.target="_blank"">International Standards on Auditing (ISA)</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="http://www.intosai.org/" title="">International Organisation of Supreme Audit Institutions (INTOSAI)</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="http://www.coso.org/" title="">Committee of Sponsoring Organizations of the Treadway Commission (COSO) </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://www.isaca.org/resources/cobit" title="">Control Objectives for Information and Related Technology (COBIT) </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="http://www.ifrs.org/Pages/default.aspx" title="">International Financial Reporting Standards (IFRS)</a><div class="description"></div></div></div></li ></ul><div class="footermarker"></div></div><div class="slm-layout-main groupmarker"><div class="groupheader item medium">Methodology</div><ul class="dfwp-list"><li><div class="item"><div class="link-item"><a href="https://methodology.eca.europa.eu/aware/" title="">AWARE (Accessible Web-based Audit Resource for the ECA) </a><div class="description"></div></div></div></li ></ul><div class="footermarker"></div></div><div class="slm-layout-main groupmarker"><div class="groupheader item medium">Helping to fight fraud against the EU budget</div><ul class="dfwp-list"><li><div class="item"><div class="link-item"><a href="https://ec.europa.eu/anti-fraud/index_en" title="">European Anti-Fraud Office (OLAF) </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/ContentPagesDocuments/Methodology/ECA_Decision_99-2004/ECA_Decision_99_2004_EN.PDF" title="">Decision No 99-2004 concerning the rules concerning arrangements for cooperation by the Members of the Court in internal investigations in relation to the prevention of fraud, corruption and any other illegal activity detrimental to the Communities' financial interests</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/ContentPagesDocuments/Methodology/ECA_Decision_98-2004/ECA_Decision_98_2004_EN.PDF" title="">Decision No 98-2004 of the Court of Auditors concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any other illegal activity detrimental to the Communities' financial interests</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/ContentPagesDocuments/Methodology/ECA_Decision_43-2017/ECA_Decision_43_2017_EN.PDF" title="">Decision No 43-2017 on cooperation between the European Court of Auditors (ECA) and the European Anti-Fraud Office (OLAF) concerning cases of suspected fraud identified by the ECA during its audit work or provided to it as unsolicited denunciations from third parties</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://www.eppo.europa.eu/" title="">European Public Prosecutor’s Office (EPPO) </a><div class="description"></div></div></div></li ></ul><div class="footermarker"></div></div></div></div></div> <div class="webpart--notablestyle"> <menu class="ms-hide"> <ie:menuitem id="MSOMenu_Help" iconsrc="/_layouts/15/images/HelpIcon.gif" onmenuclick="MSOWebPartPage_SetNewWindowLocation(MenuWebPart.getAttribute('helpLink'), MenuWebPart.getAttribute('helpMode'))" text="Help" type="option" style="display:none"> </ie:menuitem> </menu>  <div data-sp-cs-webpartid='g_41b32776_4708_469a_bcb4_5222b18ebfc5'> <script>(function cswp_WPQ2(global) { if (global.moduleLoaderPromise) { global.moduleLoaderPromise.then(function(application) { try { 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