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.
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Externe Autor
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
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Art der Veröffentlichung
Politikbereich
Schlagwortliste
- Aufschlüsselung der EU-Finanzierung
- Betriebliches Rechnungswesen
- BILDUNG UND KOMMUNIKATION
- Buchprüfung
- Europäische Kommission
- EUROPÄISCHE UNION
- Europäischer Rechnungshof
- exekutive Gewalt und öffentliche Verwaltung
- Finanzen der Europäischen Union
- GEOGRAFIE
- Institutionelle Zuständigkeit (EU)
- Institutionen der Europäischen Union und Europäischer Öffentlicher Dienst
- INTERNATIONALE ORGANISATIONEN
- Kommunikation
- Mitgliedstaat der EU
- Nichtregierungsorganisation
- Nichtregierungsorganisation
- POLITISCHES LEBEN
- UNTERNEHMEN UND WETTBEWERB
- Verwaltungsreform
- Wirtschaftsgeografie
- öffentliche Konsultation