European Court of Auditors 2014 ENG

The peer reviewers focused their review on two objectives, in accordance with the agree memorandum of understanding:

First objective:

Assessment of the ECA’s performance auditing practice

The first objective was to assess the extent to which the ECA’s performance auditing practice provides objective and relevant information to stakeholders in line with the Court’s own – and internationally recognised – standards and good practices.

The review covered the following issues:

selecting and programming of performance audit topics,
conducting performance audit tasks,
communicating the results of performance audits and
following‐up and assessing the impact of performance audits.

The second objective was to follow up on the recommendations of the 2008 peer review. That review was performed by the SAIs of Canada, Austria, Norway and Portugal. The partner SAIs agreed to assess the extent to which the recommendations had been implemented and led to improvements in the ECA’s audit management framework.

Peer review team members

Bundesrechnungshof (Germany)

Horst Erb
Dr. Matthias Mähring
Werner Pelzer
Dr. Petra Müller
Gereon Ziller
Achim Wörsdörfer
Stephanie Hild

Cour des Comptes (France)

Marie‐Pierre Cordier
Pierre Brouder
Marie Ange Mattei
Claude Thélot

Riksrevisionen (Sweden)

Tony Angleryd
Bengt E. W. Andersson