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Instructions
Formulating potential audit questions
The auditor should formulate potential audit questions to address one or several key risks. The questions can be formulated at a level of detail corresponding to a level-2 question of an Evidence Collection Plan. However, they are not final as they will be refined through the next stages such as issue analysis, search of audit criteria, setting out the audit procedures.
Relevance and interest
To assess the relevance of the audit questions and interest in them by stakeholders, the audit team should consider in particular:
- If audit question align with the
[link title="ECA%E2%80%99s%20mandate" link="%2Faware%2FGAP%2FPages%2FECA-types-of-audits.aspx" /]
.
- If there is any marked public interest, or a specific interest expressed by the ECA, the
[a-glossary term="discharge%20authority"]discharge authority,[/a-glossary]
another European Institution or the Member States.
- If an answer to the audit question can possibly influence the next financial framework or any important decision to be taken by the Commission or the legislators.
- If there is any recent or parallel audit coverage or evaluation of the audit question, in which case answering the question in this audit will have little added value.
Feasibility
It is crucial to give a realistic assessment of the feasibility. When assessing the feasibility of the replying to the audit question, the audit team should take into account:
- risk for the European Court of Auditors to audit (auditability and feasibility) or not (credibility) this area.
- can the questions be answered?
- can a conclusion be reached in the light of the availability of the necessary information, audit methodologies, resources and audit skills?
- can we find the answer within the expected timeframe of the audit?
Audit question in the scope
Using all the risk assessment information documented, the audit team should conclude whether or not to include the audit question in the scope of the audit.
Resources
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