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

Integrated Reporting in the European Public Sector: It’s time to act

Report ID: 421

The European Organisation of Supreme Audit Institutions (EUROSAI) and the European Confederation of Internal Audit Institutes (ECIIA) are working together to promote good governance, accountability and audit across the European public sector. As a result of this collaboration, we have been working on a common project to determine the extent to which Integrated Reporting has been, or is expected to be, adopted in the European Public Sector

EU‑funding of urban waste water treatment plants in the Danube river basin: further efforts needed in helping Member States to achieve EU waste water policy objectives

Report ID: 423

The waste water and sewage sludge from urban agglomerations can affect the quality of Europe’s lakes, rivers, coastal waters, soils and groundwater. As a result the EU has adopted a series of directives and has also co-financed the building of urban waste water treatment plants through the Cohesion Fund and the European Regional Development Fund.