Perfomance audit

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PERFORMANCE AUDIT MANUAL
OVERVIEW

Page number

CHAPTERS IN THE PERFORMANCE AUDIT MANUAL

Page 2

General introduction

Page 7

Chapter 1 - Framework for Performance Audits of the European Court of Auditors

Page 14

Chapter 2 - The Performance Audit Approach and the 3 Es

Page 29

Chapter 3 - Planning the audit

Page 55

Chapter 4 - Examination Phase

Page 72Chapter 5 - Reporting Phase

Page 93

Detailed table of contents

Guidelines, best practices, examples, support and guidance for implementing this Performance Audit Manual are provided by the Audit Development And Reports (ADAR) Division of the Who to contact European Court of Auditors (ECA). Please consult the ADAR intranet site or send us an e-mail: ADAR CONTACT/ECA or adar.contact@eca.europa.euWe welcome reproduction and distribution of this manual; specific permission does not need to be obtained from the ECA.

PERFORMANCE AUDIT MANUAL

GENERAL INTRODUCTION

Chapters in the Performance Audit Manual

TABLE OF CONTENTS

General introduction

PURPOSE & CONTENT OF THE PERFORMANCE AUDIT MANUAL STRUCTURE GLOSSARY OF CONCEPTS AND TECHNICAL TERMS

Chapter 1: Framework forPerformance Audits of the European Court of Auditors

Chapter 2: The Performance Audit Approach and the 3 Es

Chapter 3: Planning the audit

Chapter 4: Examination Phase

Chapter 5: Reporting Phase

Who to contact

For any further information, please contact: European Court of Auditors - CEAD Group Audit Development And Reports (ADAR) Division - Methodology team Email: ADAR CONTACT/ECA oradar.contact@eca.europa.eu

PURPOSE & CONTENT OF THE PERFORMANCE AUDIT MANUAL
The Performance Audit Manual is one part of the suite of procedures and guidance provided by the Court. Its purpose is to:
Purpose - Quality

• help to achieve high quality in performance audits, and • promote professional competence amongst auditors in this domain.

Content

The manual has been written to meetthe needs of auditors and audit management. It explains in broad terms how performance audits should be planned, conducted and reported.

Professional judgement essential,

The manual is based on generally accepted principles of performance auditing, as evidenced in the INTOSAI implementation guidelines for performance auditing1 and current good practice in this area. It encourages theexercise of professional judgement at all stages throughout the audit, which is essential given the variety of potential audit topics, objectives and data collection and analysis methods available in performance audit.

and 'should' statements mandatory.

Performance auditing procedures are written as should statements, which must be complied with, and which derive from the Court's Audit Policies.STRUCTURE
The manual comprises five chapters. The first two chapters provide the necessary background material, whilst chapters 3 to 5 provide more detailed guidance on each phase of a performance audit - planning, examination and reporting. The manual is structured as follows:

CHAPTER 1 sets out the context of performance audit in the EU institutions, and the Court's mandate and objectivesfor such audits.

CHAPTER 2 describes the performance audit approach, the application of the concepts of economy, efficiency and effectiveness in the EU domain, and the essential qualities of good performance audits.

CHAPTER 3 sets out the audit planning process, including the preliminary study and the Audit Planning Memorandum.

CHAPTER 4 describes the audit examination phase, includingthe conduct of the audit, the communication of audit findings and audit management and quality control arrangements.

CHAPTER 5 deals with the reporting process, including such activities as planning, drafting, reviewing, clearing, distributing, and following-up on the report.

1

Implementation Guidelines for Performance Auditing: Standards and guidelines for performance auditing based on...
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