2006 DISCHARGE –
COMMISSION: WORKING DOCUMENT FROM THE COMMISSION ON INTERNAL AUDITS:
FOLLOWING UP THE EUROPEAN PARLIAMENT RESOLUTION
This Commission working
document aims to complement the report by the Internal Audit Services (IAS) –
2006, presented in parallel (refer to the summary of the document
COM(2007)0280).
The report consists of a
technical annex containing a synthesis of audits carried out by the IAS in
2006. The document offers a series of analytical tables on the audits of the
Directorate-General (DG) of the Commission and on the recommendations made to
improve its governance.
32 internal audit structures at
the Commission are presented according to the following framework:
- ADMIN: Human Resources
Management (I and II)
- COMM: Follow-up of 2003
in-depth audit
- DIGIT: Data Centre-Operations
and Security
- EPSO: Selection process as
managed by EPSO
- OPOCE: Follow-up of 2004
in-depth audit
- PMO: Regularity of financial
management, implementation of financial circuits
- SCIC: Financial management
and procurement
- ADMIN, SG, BUDG, SANCO, TREN,
COMP: SPP/ABM cycle in the Commission
- SG, MARKT, ENTR, ENV, TREN:
Overview report: Monitoring the implementation of EC law
- JLS: Large IT project
management
- MARKT: Local IT
- SANCO: IT management
- TAXUD: Large IT systems
- COMM: Contract management
- EAC: Implementation of ABAC
- ENTR: Financial management of
the IRC network
- ENV: Follow-up in-depth audit
- INFSO: Follow-up of 2004
in-depth audit
- JRC: Interim follow-up audit
report
- RTD: Ex-post controls
- AGRI, EMPL, FISH, REGIO:
General report Structural Funds
- REGIO ERDF
- FISH: Follow-up of 2004
in-depth report
- REGIO: Financial corrections
in Cohesion Fund
- AIDCO: Interim follow-up
audit report
- AIDCO, ECHO: Implementation
of framework agreement with UN agencies, combined with ECHO monitoring
and management reporting system
- ELARG: Ex-post control
activities
- RELEX: Ex-post control
activities and follow-up note
Level of acceptation of the
recommendations and viewpoints of the audited entities: the document
indicates that in 2006 the level of acceptation of audit recommendations from
the IAS to audited entities rose to 89.4%; 7.9% of proposed recommendations
were rejected and 2.7% were awaiting a response.