ECB Audit ESCB Audit

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

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

Auditing

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

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

Included are management auditing

The large nebula of the audit

W 27.1 .

Banknotes

Internal Audit

Internal Audit

Planning phase framework for the management , organisation , controlling and auditing

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

Banknotes ( Directorate )

Currency Management

Internal audit 7 .

Internal Audit ( Directorate )

Audit Missions

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 .

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 .

INTERNAL CONTROL LAYERS In 2003 the ECB 's internal audit continued to perform audit missions 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 .

Lynis auditing tool

Article 27 Auditing

Annual accounts and auditing

D Internal Audit

We believe that our audit provides a reasonable basis for our opinion .

We believe that our audit provides a reasonable basis for our opinion .

We believe that our audit provides a reasonable basis for our opinion .

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

TARGET Audit Group

Article 27 Auditing 27.1 .

What the ECA's audit showed was that, at the time there was the adjustment to R 2.85 , if audit criteria had been applied, the rate would have been R , 2.60.

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

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

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

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 ) .

The Directorate Internal Audit abides by the International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors .

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 .

Accounting , reporting and auditing

Security auditing tool (root)

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

Directorate Internal Audit Klaus Gressenbauer