Parallel Audit on the processes for identifying, reporting and following up on Irregularities

Report ID: 414

In this report the Working Group submitted to the Contact Committee its key findings, good practices, weaknesses and recommendations on the processes in place for identifying, reporting and following up on irregularities depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the report are related to six key areas: 1) Guidance; 2) Identification and recording of potential irregularities; 3) Examination and decision-making on recorded irregularities; 4) Reporting to the Commission; 5) Follow up/investigation of the reported irregularities; 6) Financial Corrections.

Source: https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959834/1959834_EN.PDF

Report on the Parallel Audit of the Performance of the Structural Funds programmes of the EU in the areas of employment and/or environment

Report ID: 416

In this report the Working Group submitted to the Contact Committee its key findings, good practices and recommendations on the Performance of the Structural Funds Programmes of the European Union in the Areas of Employment and/or Environment depending on Country Reports prepared as results of the parallel audits conducted by the participating SAIs. The findings of the audit are related to six key areas: 1) Planning of Measures and Selection of Projects; 2) Goal oriented application procedures; 3) Award procedures; 4) Monitoring and Reporting; 5) Evaluation; 6) Participation of the Monitoring Committees in the evaluation of earlier Structural Funds measures and in the planning of new Structural Funds measures.

https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/1959901/1959901_EN.PDF

Emissions trading to limit climate change: Does it work?

Report ID: 417

The Supreme Audit Institutions play an important accountability role by reporting to parliaments on the efficient, effective and cost-effective implementation of, amongst other things, environmental and energy policies. Climate change is considered by both United Nations (UN) and EU as one of the biggest environmental, economic and social challenges, and needs to be addressed in a coordinated effort at an international level. Emissions trading is a key policy instrument in meeting national and the Kyoto Protocol emissions targets in a cost-effective way. The implementation of the EU Emissions Trading System (EU ETS) and the project-based mechanisms under the Kyoto Protocol (the Clean Development Mechanism (CDM) and Joint Implementation (JI)) have been a huge administrative undertaking and entail new tasks and roles for governments and companies. There are potential risks related to the implementation of these systems as well as to their effectiveness. The aim of the cooperative audit has been to assess the trustworthiness, reliability and effectiveness of the EU ETS and project-based mechanisms under the Kyoto Protocol. This report draws on findings gained from individual audit reports from seven countries in the years 2008–2012.

Main characteristics, findings, messages of the coordinated audit of the Graduates’ Career Tracking Systems

Report ID: 418

As part of the Network on Europe 2020 Strategy Audit, as one of the Network’s subprojects, the State Audit Office of Hungary (as coordinator), the Bulgarian National Audit Office and the Romanian Court of Accounts decided to carry out a coordinated audit to allow for better use of shared knowledge for competitiveness – revealing the good practices of graduate career tracking systems. The subject of the audit is closely linked to the main objectives of the Europe 2020 Strategy.

https://www.curteadeconturi.ro/uploads/c416f257/c6af294c/44d31a03/cbbadeae/16e488b1/b669b0c5/546eaf88/6379166d/Joint_study_BG_HU_RO_final_signatures_cover_0608.pdf

Auditing the resilience of critical information systems and digital infrastructures to cyber attacks

Report ID: 419

Digitalisation and the growing use of information technology in all aspects of our daily lives is opening up a new world of opportunities. In turn, the risks to individuals, businesses and public authorities of falling victim to cybercrime or a cyber attack have increased, and so has their societal and economic impact. In the EU, cybersecurity is a prerogative of the Member States. The EU has a role to play in creating a common regulatory framework within the EU’s single market and creating the conditions for Member States to work together in mutual trust.

https://www.eca.europa.eu/sites/cc/Lists/CCDocuments/Compendium_Cybersecurity/CC_Compendium_Cybersecurity_EN.pdf