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Our Union is built on a set of common values and the rule of law. We share with the Parliament a belief that existing mechanisms at EU level should ensure that EU legislation and EU funding go hand in hand. Better legislation and efficiency, and value for money in policy and programme delivery are two sides of the same coin.

As the EU’s auditors, we also look ahead in order to help address key challenges facing the EU in future. In the years to come, we expect the European Commission, Parliament and Council to continue to apply the Better Regulation principles to EU law-making. At the same time, new technologies and scientific progress will pose legal, ethical and social questions for policymakers. With advances in artificial intelligence and genome editing, the number of ethical dilemmas will increase and the legal framework may not always be able to keep pace. The increased use of data analytics will put strain on both legal and regulatory frameworks.

We will keep all these factors in mind when selecting our audit tasks and formulating recommendations for the future.