annually reports to the Executive Board on the realisation of the annual ECB audit plan and other relevant activities

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

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

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 .

The Governing Council shall be provided with each update of the annual procurement plan . 4 .

Currency Management

Audit Missions

Auditing

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

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

Lynis auditing tool

D Internal Audit

D IA a ) prepares the ECB audit plan using a risk based methodology for approval by the Executive Board the approved plan is communicated to ECB senior management

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 )

In addition to these external controls , within the framework of its annual audit programme , the ECB 's Directorate Internal Audit is involved in reviewing the reliability and integrity of financial information , in particular with regard to that which is provided in the financial statements .

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

The leading central bank shall carry out the joint tender procedure in the language ( s ) laid down in the annual procurement plan .

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

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 .

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

Article 27 Auditing

Annual accounts and auditing

Audit Missions Audit Services Divisions

Chairmanship of the ECB Audit Committee

tax consultancy Accounting , bookkeeping and auditing activities

Directorate Internal Audit 2 Michèle Caparello

Corporate Governance Creation of an ECB Audit Committee

6 Yes 7 Yes ( as agent for the Government ) Court of Directors

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 ) .