Of the three strands of audit performed by the ECA – financial audit, compliance audit and performance audit – it is the latter which is mainly covered in the 30 or so special reports the ECA publishes each year. We have made these special reports on performance issues the theme of this edition of the ECA Journal, to give you a better idea of how they are made and used.
Starting with an interview with ECA Member Janusz Wojciechowski, a reporting Member for a special report, we zoom in on two special reports published in 2017, covering their lifecycle from developing the audit idea, through planning to execution of the audit. We cover the drafting, translation and production of reports, the communication activities around publication day, discussion of their content by stakeholders (institutions and others) and sharing audit experiences with peers.
05 ECA special reports: ‘Addressing issues that matter for EU citizens’
10 Making a performance audit report: insights from audit team leaders
26 Putting into practice ECA’s quality management framework
40 Special Reports as input for parliamentary scrutiny
44 Young farmers association closely following ECA reports on agriculture
56 Transparency, communication and trust - A way to meet the EU’s challenges
Plus articles on guiding and coaching audit teams; report drafting and clear language; quality review in and audit chamber; translating performance audit reports; getting reports ready for publication; presenting performance audit reports to the media; bringing audit results to non-institutional stakeholders; presenting special reports to the Council; knowledge-sharing between US and EU auditors; sharing audit experiences with peers; special reports and follow-up action; as well as articles on how the ECA recently reached out to stakeholders.