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How we work - Internal Audit Service

The Internal Audit Service is a core part of the internal audit system for the European Commission and EU agencies. It provides independent, objective assurance and consulting services.

How we work

The Internal Audit Service works with Commission departments and agencies to provide independent advice, opinions and recommendations on the quality and functioning of internal control systems. 

The Commission is also audited by an external body, the European Court of Auditors, based in Luxembourg. 

The IAS works to a 3-year plan, which is updated annually. The plan is developed using risk-based methodology, including any risk concerns identified by Commission management. Its audit programme is presented to the Court of Auditors every year.

The IAS reports to the Audit Progress Committee, another important part of the Commission's internal control structure.

Audit Progress Committee

This committee has oversight of audit matters within the Commission, and reports annually to the College.

It plays a preventive role, drawing attention to issues which, if left unattended, could seriously affect the Commission's reputation. And ensuring Commission departments follow up the relevant audit recommendations effectively.

Independence

Our independence is guaranteed by our mission charter, which forbids any other authority from interfering in our audit work or asking us to alter the content of our audits. If our auditors feel their objectivity is impaired "in fact or in appearance", they are required to provide full disclosure of this. 

The IAS deals fairly and openly with all stakeholders, and has developed methods of good practice to reinforce its values at every stage of the audit process.

We carry out all our work according to IIA international professional standards, ensuring that we meet the highest standards applied in the private sector, other international organisations and public bodies in EU member countries.

We are certified compliant with the Institute of Internal Auditors' Standards and Code of Ethics.

Documents

28 NOVEMBER 2022
Mission Charter - Internal Audit Service
English
(336.75 KB - PDF)
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29 JUNE 2021
How the IAS processes and protects your personal data (Privacy Statement)
English
(147.58 KB - PDF)
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27 FEBRUARY 2020
Update of the Charter of the Audit Progress Committee
English
(331.46 KB - PDF)
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27 FEBRUARY 2020
Update of the Charter of the Audit Progress Committee - Annex
English
(318.01 KB - PDF)
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25 MARCH 2022
How the Audit Progress Committee Secretariat (APCS) processes and protects your personal data (Privacy Statement)
English
(172.04 KB - PDF)
Download