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Principles
The programming process builds on the Court’s multiannual strategic documents and priorities and results in the selection of proposals for future tasks – the so called “proposed audit tasks” (PATs) - in the work programme.
Knowledge nodes screen policies, evaluate audit risks and prepare policy scans. Chambers use these to select topics for future [link title="performance%20audits" link="%2Faware%2FPA%2FPages%2FConcepts%2Fdefault.aspx" /]
and [link title="reviews" link="%2Faware%2Freview%2FPages%2FAims-of-reviews.aspx" /]
, and draw up “proposed audit tasks” (PATs). Members consider a document containing the PATs at their annual seminar, following which they decide on the work programme. The ECA [link new-window title="publishes" link="https%3A%2F%2Fwww.eca.europa.eu%2Fen%2Fwork-programme" icon="external-link" /]
an extract of the work programme, including an overview of all tasks with the expected date of publication, and communicates it to stakeholders and interested parties. In addition, we share an indicative timetable of ECA reports which we plan to publish in the coming 12 months quarterly with our main stakeholders.
When [link title="planning" link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" /]
tasks, we develop and expand upon the information contained in the PATs. This may lead to a reassessment of whether to carry out tasks planned in the work programme.
Instructions
Follow the Directorate of the Presidency instructions for preparing policy scans, selecting audit topics and developing PATs.
After the publication of the work programme, it is good practice for directors to present the relevant part to their main counterparts in Commission directorates-general and EU bodies, and to update them about significant modifications. Regular exchanges at the appropriate level on planned and on-going tasks, as well as on general developments in the spending or policy area, are beneficial for both sides. It helps us to optimise the value we bring and the timing of our work, and allows auditees to plan the allocation of resources for cooperation in our audits.
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[standards]
[link new-window title="ISSAI%20300%2F36" link="https%3A%2F%2Fwww.issai.org%2Fwp-content%2Fuploads%2F2019%2F08%2FISSAI-300.pdf%23page%3D25" /]
[link new-window title="ISSAI%203000%2F89-95" link="https%3A%2F%2Fwww.issai.org%2Fwp-content%2Fuploads%2F2019%2F08%2FISSAI-3000-Performance-Audit-Standard.pdf%23page%3D23" /]
[link new-window title="GUID%203920%2F8-15" link="https%3A%2F%2Fwww.issai.org%2Fwp-content%2Fuploads%2F2019%2F08%2FGUID-3920-The-Performance-Auditing-Process.pdf%23page%3D7" /]
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