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Principles
Accessible Web-based Audit Resource for ECA - or AWARE - is the ECA's methodology and guidance platform. Its objective is to be a practical audit resource for ECA auditors through a single point of access. The comprehensive content helps guide auditors to select, plan, conduct, and report audits and non-audit engagements (reviews and opinions) in the EU context in the most effective way.
The content of AWARE is based on international auditing standards and code of ethics in line with its [link title="commitment%20to%20these%20frameworks" link="%2Faware%2FGAP%2FPages%2FECAs-commitment-to-standards.aspx" /]
, notably INTOSAI's Framework for Professional Pronouncements (IFPP), the international standards on auditing (ISA), as well as the INTOSAI and IFAC codes of ethics.
It provides guidance and good practice on how to apply the elements of the standards applicable to the ECA's work and context.
Instructions
How do I find out what is relevant to me?
AWARE is organised in a wiki-type manner. It consists of more than 150 separate webpages, each providing principles, instructions and guidance on individual elements of the audit process. There are several ways that users can identify the pages relevant to their needs:
[icon name="compass" /]
AWARElines are a schematic representation of the audit process. They give access to the key pages relevant for each audit type (compliance, financial, performance) in each audit phase (planning, examination, reporting). Opening pages directing you to the key pages are also provided for the concepts applicable to the different types of audit, for non-audit engagements (review, opinion) and for common procedures (those that apply to all three main task types). You can access AWARElines and other opening pages directly from the top menu.- Exhaustive list of
[icon name="ion-ios-list-outline" /]
PAGES containing instructions and guidance applicable to a given audit type or an task type and phase. Pages listed under concepts cover those issues that audit teams should apply throughout the entire audit process. Pages listed under planning, examination or reporting apply only to the respective phase. You can get to these lists through the top menu and switching from AWARElines or selection to list.
- Search allows the relevant page to be located directly using key words as well as filtering of the search results by type of task (‘applies to’ option) and phase. You can also search pages by their reference number. You can access search from the home page of AWARE or using the search icon in the top menu.
Understanding an AWARE page
Each AWARE page consists of a title, page summary, coloured ‘applies to’ tags, text, and, on the right, a ‘related documents’ panel and a table of contents (if relevant).
The title together with the page summary indicate the subject of the page. Whenever you hover over a link leading to another AWARE page, the title and page summary of the target page are displayed.
Coloured tags Compliance audit below the page summary identify each page as applying to one or more task types. By clicking on one of these tags, you will be directed to the opening page of the relevant task type. The white tag next to the coloured tags identifies each page as covering issues relevant to an audit phase (planning, examination, reporting) or, if tagged as concepts, issues that audit teams should apply throughout the entire audit process.
Each AWARE page has a unique reference number that allows the page to be identified, when referring to an instruction instead of providing the page address.
The text of a page consists of one or more of the following sections:
The panel Related documents contains links to standards (e.g. ISSAIs, ISAs), rules (e.g. TFEU, Financial regulation) and internal ECA documents (e.g. DEC, CH, QA), which are relevant to the subject of the page.
You can navigate within an AWARE page by using the table of contents, which is always present, at the right side of the page.
Auditors should follow the principles and instructions provided in the individual pages when they are indicated as applicable to the task type concerned. The applicability is explained in the opening pages of each task type. In the case of a selected audit task with compliance or financial audit objective, the audit team should follow the pages applicable to the specific audit type, but should also consult [link title="reporting%20on%20a%20performance%20audit" link="%2Faware%2FPA%2FPages%2FReporting%2Fdefault.aspx" /]
.
Where an audit covers more than one type of audit objective, classification of the audit should be determined by the [multi-link title="primary%20purpose" link_1="%2Faware%2FCA%2FPages%2FConcepts%2FObjectives-of-compliance-audit.aspx" title_1="Compliance%20audit" link_2="%2Faware%2FFA%2FPages%2FConcepts%2FObjectives-of-reliability-audits.aspx" title_2="Financial%20audit" link_3="%2Faware%2FPA%2FPages%2FPlanning%2FDeveloping-audit-questions.aspx" title_3="Performance%20audit" /]
of the task.
Hyperlinks explained
AWARE pages often contain hyperlinks. They are coloured green and underlined. They provide direct access to:
- other AWARE pages - when hovering over a link, a summary of the landing page will appear;
- documents stored in AWARE - they bear a 'type of document' icon, e.g.
[icon name="file-word-o" color="%2328a86c" /]
, [icon name="file-excel-o" color="%2328a86c" /]
;
- documents and pages outside AWARE (from the ECA intranet and internet sites) - they are indicated by the
[icon name="external-link" color="%2328a86c" /]
icon;
- terms explained - they bear a
[icon name="book" color="%2328a86c" /]
icon. When hovering over the term, the definition will appear; and
- more than one AWARE page - in such cases, a choice of links will be given.
A hyperlink on a page does not necessarily mean that the target page applies to your task type, in particular on general pages. Therefore, always check the coloured tag(s) of the task type.
How is content updated?
The staff of the Directorate for Audit Quality Control (DQC) prepares the content. Before it is uploaded to AWARE, it is subject to approval. The procedure depends on the type of change.
|
[emphasis color="theme-dark-alt"]Level[/emphasis]
|
[emphasis color="theme-dark-alt"]Type of change[/emphasis]
|
[emphasis color="theme-dark-alt"]Change procedure[/emphasis]
|
[emphasis color="theme-dark-alt"]Notification procedure[/emphasis]
|
|
[label badge="true" color="theme-dark-alt"]1[/label]
|
Editorial changes (factual,
grammatical or technical
corrections), new examples
of good practice, minor
updates not involving
substantial change to
methodology, as well as
removal of obsolete or
overlapping elements.
|
Approval by DQC
management.
|
None.
|
|
[label badge="true" color="theme-dark"]2[/label]
|
More significant, but not
substantial updates and
changes to instructions
(where the AQCC has
already approved the
underlying rule, principle or
procedure).
Example: updating AWARE
pages on request of the
AQCC following the quality
assurance report.
|
Approval by DQC
management.
|
1. Regular information
presented to the
AQCC.
2. Regular updates at
DQCLive sessions.
|
|
[label badge="true" color="theme-darker"]3[/label]
|
Substantial changes - new
methodology or a change of
principle to the rules,
procedures or working
methods of the ECA.
Example: submitting the
revised guidance on
recommendations to the
Court.
|
Approval by the
AQCC.
The AQCC may decide to refer the matter to the Court for decision.
|
1. Regular information
presented to the
AQCC.
2. Regular updates at
DQCLive sessions.
|
Resources
FAQ
If you want to know more, consult the list of frequently asked questions and answers.
Repository pages
Repository pages give quick access to a group of resources or information across AWARE. AWARE includes several of them: Index, Resources, Terms. They can all be accessed through 
in the top menu. Some are also accessible through the links at the bottom of each page.
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