This report contains information about the European Court of Auditors’ management of resources, and about the efficiency and effectiveness of its internal control systems. It provides management accountability both internally within the ECA and externally to the budgetary authorities.
The report is issued by the Secretary-General each year in accordance with Article 74(9) of the Financial Regulation; it is sent to the Commission, the European Parliament and the Council as part of the annual budget discharge procedure.
Sustainability reporting is the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational performance, while working towards the goal of sustainable development.
The ECA is committed to being a sustainable institution, and for several years we have been gradually stepping up our efforts to minimise our impact on the environment. However, sustainability is more than just greening. It is also about economic impact, ethics and governance, respect for laws and regulations and, above all, people.
In our reporting, we provide an overview of the economic, environmental and social impacts of our operations.
ECA Sustainability report
Internal Audit Service
The ECA’s Internal Audit Service (IAS) was created in 2002 following administrative reform and within the framework of the new Financial Regulation No 1605/2002 which introduced the principle of "sound financial management". The appointment and function of the internal auditor is laid down in Articles 98 to 100 of the Financial Regulation and Articles 114 to 120 of its implementing rules.
The IAS has complete independence in carrying out its audits, which cover all the Institution's activities and departments. It shall have full and unlimited access to all the information it needs to carry out its work.
Each year, the ECA forwards a report to the European Parliament and the Council containing a summary of the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations.
Internal Audit Committee
The ECA has also established and appointed an Audit Committee responsible for internal audit issues. The Committee is composed of ECA Members and an external figure.
The current members of the Audit Committee are:
- Hannu Takkula, ECA Member
- Viorel Ștefan, ECA Member
- Marek Opioła, ECA Member
- Paul Koechlin, External Expert