Annual accounts and auditing

e ) coordinates the interaction of the ECB with the European Court of Auditors , the external auditors , other auditing bodies and the audit community

Responsibility for the budget , the accounts , the profit allocation proposal and the audit belongs to the competence of the General Council .

It also establishes the rules governing the drawing up of the Bank s accounts and the auditing of these accounts by external auditors .

An audit includes examinations , on a test basis , of evidence relevant to the amounts and disclosures in the accounts .

An audit includes examinations , on a test basis , of evidence relevant to the amounts and disclosures in the accounts .

An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the annual accounts .

ECB Audit ESCB Audit

We conducted our audit in accordance with International Standards of Auditing .

We conducted our audit in accordance with International Standards of Auditing .

An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the annual accounts .

An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the annual accounts .

Pension payments , including related allowances , to former members of the Executive Board or their dependents and contributions to the medical and accident insurance schemes amounted to Euros 348,410 ( 2008 Euros 306,798 ) . This expense relates to costs arising mainly from the cross border transportation of euro banknotes between NCBs .

Currency Management

Audit Missions

Report by the Court of Auditors on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2000

Report by the Court of Auditors on the audit of the operational efficiency of the management of the European Central Bank for the financial year 2004

It states that , without prejudice to the powers of the Board of Auditors , the accounts of the Bank will also be audited by external auditors .

Auditing

We conducted our audit in accordance with International Standards on Auditing .

Internal Audit The Directorate Internal Audit reports directly to the Executive Board .

These costs are borne centrally by the ECB .

Staff on maternity or long term sick leave are also included . ECB Annual Report 2009

Lynis auditing tool

D Internal Audit

W 27.1 .

Banknotes

Internal Audit

Internal Audit

The Directorate Internal Audit performs audit missions under the responsibility of the Executive Board .

TARGET Audit Group

Included are management auditing

Security auditing tool (root)

Banknotes ( Directorate )

Internal audit 7 .

Internal Audit ( Directorate )

It is our responsibility to form an independent opinion on these accounts based on our audit , and to report our opinion to you .

It is our responsibility to form an independent opinion on these accounts based on our audit , and to report our opinion to you .

It is our responsibility to form an independent opinion on these accounts based on our audit , and to report our opinion to you .

Accounting , reporting and auditing

Directorate Internal Audit Klaus Gressenbauer Directorate General Information Systems Hans Gert Penzel Deputy François Laurent

Directorate Internal Audit Klaus Gressenbauer

Directorate Internal Audit Michèle Caparello

Annual accounts and auditing 17.1 . The financial year of the EM1 shall begin on the first day of January and end on the last day of December .

At the more advanced OT auditing levels, Scientologists perform solo auditing sessions, acting as their own auditors.