Report from the Commission to the European Parliament and the Council – Annual Report to the Discharge Authority on internal audits carried out in 2010 (Article 86(4) of the Financial Regulation)

This report informs the Discharge Authority about the work carried out by the Commission's Internal Audit Service (IAS), in accordance with Article 86(4) of the Financial Regulation (FR). It is based on the report drawn up by the IAS under Article 86(3) of the FR, on key audit findings and on significant risk exposures, control and corporate governance issues.

It is based on IAS audit and consulting reports completed in 2010 relating to Commission departments and executive agencies. It does not cover the results of audit work in other agencies or bodies audited by the IAS, for which separate annual reports are drawn up.

The Commission has already reacted to some recccomendations of the Internal Auditor in the synthesis report, in which it takes a position on the cross-cutting issues raised by the IAS, the European Court of Auditors (ECA) and the Discharge Authority, and on those identified by the Audit Progress Committee (APC).

EUR-Lex: COM(2011)643: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2011:643:FIN

European Commission: SEC(2011)1189: Implementation of recommendations and audit executive summaries http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2011:1189:FIN:EN:PDF

---