'Europese Rekenkamer werkt onafhankelijk en onpartijdig' (en)

Met dank overgenomen van Europese Rekenkamer i, gepubliceerd op dinsdag 9 december 2008.

ECA/08/29

Luxembourg, 9 December 2008

Peer review of the European Court of Auditors: Up to standards and in line with good practice

Today the European Court of Auditors, the external auditor of the European Union, publishes a report of a peer review conducted by an international team of auditors. The report concludes that the Court conducts its work with independence and objectivity. The audit framework established is suitably designed in accordance with International Auditing Standards and good practices of supreme audit institutions.

"The peer review shows that we are doing well - and that we are progressing in the right direction. The Court is thankful to have this thorough assessment as a basis for further improvement." says Vítor Caldeira, President of the Court.

The main conclusions of the peer review are that:

  • - 
    the Court conducts its work with independence and objectivity;
  • - 
    the Court's audit reports are based on sufficient and appropriate audit evidence, as required by International Auditing Standards; and
  • - 
    the stakeholders interviewed have a high level of confidence in the Court’s reports and generally consider them to be fair, factual and objective.

The peer review notes that the Court is a organisation in transition that has taken, and continues to take, actions to address areas of improvement. According to the review challenges and opportunities for the future include:

  • - 
    developing a culture which emphasizes the Court as a single audit institution;
  • - 
    enhancing quality assurance and quality control activities, to ensure that the interpretation and application of its audit policies and practices are consistent; and
  • - 
    developing risk based audit strategies to optimize the use of resources to meet the diverse needs of stakeholders.

The peer review is available at:

http://eca.europa.eu/products/PeerReview

The Court is committed to continuously improving the quality of its work. In 2006, it launched a self-assessment that later resulted in an action plan of which a large number of actions have now been completed. The year after the Court asked four fellow supreme audit institutions - Austria, Canada, Norway and Portugal - to conduct a peer review.

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