The Working Group’s report establishes a clear framework of Member States’ and SAIs’ competencies in the protection of the Communities’ financial interests for the purpose of considering further areas in which the work of the SAIs might be coordinated or be taken forward at national level. The Report contains four sections: i. General approach on the role of a SAI for the protection of the Communities` Financial Interests; ii. External audit as instrument of prevention and detection of fraud, corruption and money laundering; iii. Role of SAIs empowered by judicial function; iv. The role of SAIs in prevention of irregularities and promotion of good administrative practices in this area.