How we work - Internal Audit Service

How we work

The Internal Audit Service works with Commission departments, European offices and executive agencies to provide independent opinions, recommendations and advice on the quality and functioning of internal management and control systems. It also serves over 50 autonomous EU entities, including European External Action Service, European Data Protection Supervisor, decentralised EU agencies, joint undertakings, and some other bodies receiving contributions from the EU budget.

The Commission’s external auditor is the European Court of Auditors, based in Luxembourg. 

The Internal Audit Service of the Commission aligns its strategic cycle with the Commission mandate. The five-year audit strategy allows to focus the internal audit work on the priorities of the Commission and thus supports the successful achievement of its policy and organisational objectives; reputation and credibility with its stakeholders; and its ability to serve the public interest.

The main deliverables of the Internal Audit Service are internal audit reports, which contain independent opinions on the quality of management and control systems as well as recommendations for improving the operations and for promoting sound financial management. To complement its assurance role, the IAS also provides advisory services, insight and foresight.

We are an independent Commission service reporting to the Audit Progress Committee. 

Audit Progress Committee

The Audit Progress Committee assists the College of Commissioners by guaranteeing the independence of the Internal Audit Service, by monitoring the quality of internal audit work, and by ensuring that internal and external audit recommendations are properly taken into account by the Commission departments. It reports annually to the College. 

In addition, it plays a preventive role, drawing attention to issues which, if left unattended, could seriously affect the Commission's reputation. 

Independence

The independence of the Internal Audit Service is guaranteed by the mission charter, which forbids any other authority from interfering in the audit work or asking the IAS to alter the content of its audits. If 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 the Institute of Internal Auditor’s global internal audit standards, ensuring that we meet the highest standards applied in the private sector, other international organisations and public bodies in EU member countries.