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.
Étude
Auteur externe
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
À propos de ce document
Type de publication
Domaine politique
Mot-clé
- Commission européenne
- communication
- compétence institutionnelle (UE)
- consultation publique
- Cour des comptes européenne
- ENTREPRISE ET CONCURRENCE
- finances de l'Union européenne
- gestion comptable
- GÉOGRAPHIE
- géographie économique
- institutions de l'Union européenne et fonction publique européenne
- organisation non gouvernementale
- ORGANISATIONS INTERNATIONALES
- organisations non gouvernementales
- pouvoir exécutif et administration publique
- réforme administrative
- répartition du financement de l'UE
- UNION EUROPÉENNE
- VIE POLITIQUE
- vérification des comptes
- ÉDUCATION ET COMMUNICATION
- État membre UE