Report from the Commission to the European Parliament and the Council. Annual report to the Discharge Authority on internal audits carried out in 2013 (Article 99(5) of the Financial Regulation)

This report is to inform the Discharge Authority of the work carried out by the Commission’s Internal Audit Service (IAS), as required by Article 99(5) of the Financial Regulation. It is based on the report drawn up by the Commission’s Internal Auditor under Article 99(3) of the Regulation, regarding IAS audit- and consulting reports completed in 2013 on Commission Directorates-General (DGs), Services and Executive Agencies. In line with its legal base it contains a summary of the number and type of internal audits carried out, the recommendations and the action taken on those recommendations.

• Primary Source

EUR-Lex: COM(2014)615: Follow the progress of this report through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:615:FIN

EUR-Lex: SWD(2014)293: Internal audit engagements finalised by the IAS in 2013 http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2014:293:FIN

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