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How to use AWARE
How to use AWARE
AWARE applies to all audits, reviews, opinions conducted by the ECA as indicated in each section.
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
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, 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.
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:
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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
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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).
together with the
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.
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
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
that allows the page to be identified, when referring to an instruction instead of providing the page address.
of a page consists of one or more of the following sections:
Principles describe the foundations guiding the process or issues which are the subject of the page;
Definitions explain the meaning of any terms relevant to the subject of the page;
Instructions set out the practical steps that need to be followed;
Resources provide templates, case studies, examples (which may also be referenced from the other sections), and
References are provided for material subject to
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and therefore cannot be included in AWARE directly, as well as proposals for further reading.
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.
Meaning of the coloured tags
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
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. Where an audit covers more than one type of audit objective, classification of the audit should be determined by the
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of the task.
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.
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documents and pages outside AWARE (from the ECA intranet and internet sites) - they are indicated by the
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terms explained - they bear a
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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"]Type of change[/emphasis]
[emphasis color="theme-dark-alt"]Change procedure[/emphasis]
(factual, grammatical or technical mistake) and new
good practice examples
Subject to approval by DQC management.
Instructions and minor updates
(where an existing rule or procedure is modified)
Text to be approved by the DQC Director after consulting the AQCC chairperson’s private office, who might decide to involve private offices of other AQCC members as appropriate.
(new methodology or a change of principle to the audit rules, procedures or audit working methods of the ECA)
Approval by the AQCC in line with its responsibilities.
The AQCC may decide to refer a matter to the Court for decision.
If you want to know more, consult the list of
frequently asked questions and answers
Repository pages give quick access to a group of resources or information across AWARE. AWARE includes several of them:
. 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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: 17/12/2021 07:49