Proceedings of the Workshop on Post-2020 Audit Reform: Mission Possible
Audit work has changed over the years. Compliance audits look principally at the legality and regularity of payments, but they say nothing about whether the political and economic objectives were achieved. A bridge in the middle of nowhere may have been built in respect of public procurement rules and contract obligations. These compliance audits are increasingly supplemented by performance audits, in which you try to answer the question whether the objective was achieved in an economic, effective and efficient manner. In spite of the growing complexity of the audit process the administrative burden for beneficiaries should remain reasonable. The key question is: How do we strike the right balance between providing easy access to European public funds for beneficiaries, while guaranteeing sound financial management. One element which has to be put in place for this purpose is a single audit chain, where one level builds on the work of the other.
Проучване
Външен автор
Mr Lazaros S. LAZAROU, Member of the European Court of Auditors, Dean of Chamber V Financing and administering the Union Mr Olivier WAELBROECK, Director, Directorate D for Central Financial Service, DG BUDG, European Commission Ms Christina BORCHMANN, Director, Directorate H for Assurance and Audit, DG AGRI, European Commission Mr Franck SÉBERT, Director, Directorate C for Audit, DG REGIO, European Commission Mr Stanislav BURES, Head of Department, Audit authority, Ministry of Finance of the Czech Republic Ms Malina KROUMOVA, Deputy Minister, Head of the Central Coordination Unit, Ministry of Regional Development and Public Works, Bulgaria
Относно настоящия документ
Вид публикация
Област на политиките
Ключова дума
- административна реформа
- БИЗНЕС И КОНКУРЕНЦИЯ
- ГЕОГРАФИЯ
- държави от Европейския съюз
- Европейска комисия
- Европейска сметна палата
- ЕВРОПЕЙСКИ СЪЮЗ
- изпълнителна власт и обществено обслужване
- икономическа география
- институции на ЕС и европейска публична служба
- комуникации
- МЕЖДУНАРОДНИ ОРГАНИЗАЦИИ
- неправителствена организация
- неправителствени организации
- ОБРАЗОВАНИЕ И КОМУНИКАЦИИ
- обществено допитване
- ПОЛИТИКА
- правомощия на институциите (ЕС)
- разпределение на финансирането на ЕС
- ревизия
- счетоводство
- финанси на Европейския съюз