The audit pilot study shows among other things that seven out of the 13 national SAIs that participated have no mandate to audit the FSA. Hence, these SAIs have no access to the supervisory FSA-files of banks. One SAI, the Algemene Rekenkamer of the Netherlands, has the mandate to audit the FSA, but does not get actual access to the supervisory files of banks at their national supervisor. Five of the 13 national SAIs and the European Court of Auditors both have the mandate and access to the FSA-files.