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Internal and external audits

Internal audit

The Commission Internal Audit Service (IAS) is part of the internal audit system for the European Commission and EU agencies. It provides independent, objective assurance and consulting services designed to add value and improve the operations of the Commission.

External audit

Every year there is an independent external audit of the EU’s annual accounts and resource management by the European Court of Auditors, resulting in a report for the Parliament and Council.

This report:

  • analyses whether individual activities and payments were legal and correct;
  • audits the reliability of the annual accounts themselves, to assess whether they provide a "true and fair" view of the financial situation.

On the basis of this audit, the Court of Auditors issues an opinion – a 'statement of assurance' – on the figures presented and the system and controls in place. The statement marks the beginning of the annual budget discharge procedure.

Other annual reports by the Court of Auditors

Myths and facts

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