Audit and Control

Audit and Control

External aid context

EuropeAid implements the external aid instruments of the European Commission which are funded by the General Budget of the European Communities and the European Development Fund (‘EDF’). External aid operations can vary significantly in their objectives, scope, scale and budgets.

The legal and regulatory basis for external aid programmes and projects is often a Financing Agreement which is typically implemented through one or more external aid contracts (e.g. grants).


EuropeAid's APPROACH

Audits/verifications of external operations in EuropeAid's portfolio must in principle be carried out by professional external Auditors. For this purpose, EuropeAid concludes service contracts with external auditors on the basis of its Audit Framework Contract, through local and regional framework service contracts, or following a call for tender.

EuropeAid operates a system of annual audit planning. The main purpose of the planned audits/verifications is to provide assurance on the legality and regularity of the external aid operations financed by EuropeAid. Assurance is essentially related to compliance with the applicable regulations and rules and it can also relate to sound financial management and the principles of economy, efficiency and effectiveness.

Compliance with criteria for legality and regularity is essential for all external aid operations. These criteria vary with the engagement type and with the documents constituting the legal and regulatory bases for the operations.



Auditors contracted by EuropeAid are expected to have a good understanding of and to comply with the principles of the International Framework for Assurance Engagements and the Code of Ethics for Professional Accountants issued by IFAC, the International Federation of Accountants. Auditors are also required to comply with International Standards on Auditing or International Standards for Related Services where this is specified by the terms of reference.


Terms of Reference

EuropeAid has at its disposal various sets of terms of reference models accessible through the drop-down menu on the left.


  • The Practical Guide explains contracting procedures for EU external aid contracts financed by the EU general budget (Budget) and the 10th European Development Fund (EDF).

    Consult PRAG

  • E-learning course on the Practical Guide. Do you want to know more about EU external action procedures? See our self-learning distance course on contractual procedures.

    e-Learning PRAG

  • e-Calls PROSPECT is the electronic system developed by EuropeAid to facilitate the submission of applications for call for proposals.

    e-Calls PROSPECT

  • Potential Applicant Data Online Registration database contains information on organisations applying for European Commission grants in the field of external assistance.

    e-Calls PADOR

  • Delegated Cooperation, Cooperation with partner countries and with international organisations, Co-financing and Management Modes.

    Consult DEVCO-Companion