AUDITING SECURITY AND DEFENCE POLICIES OF THE UNION
A workshop jointly organised by the European Court of Auditors and the International Board of Auditors for NATO
at the premises of the European Court of Auditors, Luxembourg
Recent evolutions worldwide and in Europe have led to a new impetus in the Security and Defence Policy. Several initiatives such as the creation of the European Defence Industrial Development Programme (EDIDP) or the European Defence Fund (EDF) are expected to increase synergies between interventions at Member States level or between EU programmes.
Starting from 2020, EU co-financing in the sector should bring investments amounting to more than 5 billion euro per year. Against this backdrop, the role of the European Court of Auditors becomes of the utmost importance: adding a complex and sensitive policy area to its audit portfolio.
The workshop will focus on understanding the EU Security and Defence Policy, identifying its risks and the way to deal with them – in particular from an audit point of view, identifying and discussing alternative audit approaches and tools, presenting case studies. Other important aspects for auditors will be touched upon: the audit appetite, the confidentiality issues both in the collection of audit evidence and when reporting to stakeholders in an operational security and defence environment, the governance and the limits of the audit mandate (common funded expenses vs expenses individually funded by states participating in a defence operation or program), distinguishing civil from military expenditure.