Report from the Commission to the European Parliament and the Council – Annual Report to the Discharge Authority on internal audits carried out in 2011 (Article 86(4) of the Financial Regulation)

This report is to the Discharge Authority on the work carried out by the Commission’s Internal Audit Service (IAS), in accordance with Article 86(4) of the Financial Regulation (FR). It is based on the IAS report under Article 86(3) of the FR on key audit findings and on significant risk exposure and control and corporate governance issues.

It is based on the audit and consulting work done by the IAS in 2011 in Commission Directorates-General and executive agencies. It does not report on audit work in decentralised European Agencies, the European External Action Service, or other agencies or bodies audited by the IAS, for which separate annual reports are drawn up.

EUR-Lex: COM(2012)563: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:563:FIN

European Commission: SWD(2012)283: Implementation of recommendations and audit executive summaries http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2012:0283:FIN:EN:PDF

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