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 examining , on a test basis , evidence supporting the amounts and disclosures in the annual 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 .

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

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

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 .

ECB Audit ESCB Audit

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 .

These costs are borne centrally by the ECB .

Auditing

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 .

W 27.1 .

Banknotes

Internal Audit

Internal Audit

Accounting , reporting and auditing

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 .

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

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

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

Banknotes ( Directorate )

Currency Management

Internal audit 7 .

Internal Audit ( Directorate )

Audit Missions

tax consultancy Accounting , bookkeeping and auditing activities

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

The tasks entrusted to the new body by the draft decree law include , inter alia , supervising the approval and registration of statutory auditors and audit firms and of the adoption of standards of professional ethics , internal quality assurance rules for audit firms and audit procedures ( Article 3 ( 1 )( a )) .

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

11 Internal audit activities Internal audit activities are twofold purely internal and ESCB related .

Accounting , auditing , bookkeeping , and tax consulting services .

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

Lynis auditing tool

Article 27 Auditing

D Internal Audit

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

Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the annual accounts are free of material misstatement .