TARGET Audit Group

Working Group on Information Systems Working Group of Legal Experts TARGET Audit Group

ECB Audit ESCB Audit

In the context of the Internal Auditors Committee ( IAC ) , which is the successor to the TARGET Audit Group ( TAG ) and is composed of representatives of the ECB and the NCBs Internal Audit functions , audit programmes and audit standards are defined jointly and are used in a decentralised manner for the review of ESCB wide common infrastructures .

Chairmanship of the ECB Audit Committee

Auditing

W 27.1 .

Banknotes

Internal Audit

Internal Audit

Relationship with the ECB Audit Committee To provide assistance to the Governing Council , the Audit Committee receives the audit reports of D IA and of the Internal Auditors Committee ( IAC ) .

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

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

Corporate Governance Creation of an ECB Audit Committee

The mandate of the Directorate Internal Audit is defined in the ECB Audit Charter .

The mandate of the Directorate Internal Audit is defined in the ECB Audit Charter .

In the summer of 2011, a group started preparing a citizen audit for the Portuguese public debt.

Banknotes ( Directorate )

Currency Management

Internal audit 7 .

Internal Audit ( Directorate )

Audit Missions

ECB Opinion on the public audit of Lietuvos bankas

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

Moreover , the Audit Committee reports to the Governing Council and gives an opinion on the performance of the ECB 's internal audit function and on the activities of the IAC in compliance with the Eurosystem 's audit policy .

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

Responsibilities D IA performs audit engagements as specified in the ECB audit plan as approved by the Executive Board .

INTERNAL CONTROL LAYERS In 2003 the ECB 's internal audit continued to perform audit missions under the responsibility of the Executive Board .

Lynis auditing tool

Article 27 Auditing

Annual accounts and auditing

D Internal Audit

b ) implements the ECB audit plan by planning and performing audit engagements , investigations and consultancy assignments

The Court 's audit of the operational efficiency of the European Central

5 The ESCB audit policy was established by the Governing Council in order to ensure audit coverage for joint projects and joint operational systems at the ESCB level .

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

Independently from the control structure and risk monitoring of the ECB , audit missions are performed by the Directorate Internal Audit under the responsibility of the Executive Board .

Moreover , the Directorate Internal Audit , which reports directly to the President of the ECB , continuously performs audit missions under a mandate from the Executive Board .

Moreover , the Directorate Internal Audit , which reports directly to the President of the ECB , continuously performs audit missions under a mandate from the Executive Board .

The ECB Audit Charter is published on the ECB 's website to foster the transparency of audit arrangements in place at the ECB .

Included are management auditing

Article 27 Auditing 27.1 .

The large nebula of the audit

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

The ESCB audit policy ( pdf 23 kB , en ) was established by the Governing Council in order to ensure audit coverage for joint projects and joint operational systems at the ESCB level .