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Principles
An audit should be carried out only if it is realistic, realisable and likely to be useful.
Should the audit team consider that it is not going to be the case even after a possible redefinition of the audit within the topic set in the audit proposal, it should ask the Chamber to cancel the audit to avoid unnecessary activity and initiate a possible revision of the annual work programme. Directorate of the Presidency in cooperation with the Chamber would analyse the impact of the cancellation on the planning of the ECA’s tasks and develop a proposal on the adjustments to be made in the annual work programme. The revised work programme would be presented to the Administrative Committee and subsequently the Court for approval.
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[rules]
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