Tasks
The Internal Auditor shall be responsible for organising and managing the work of the IAS in accordance with this Decision and Regulation (EU, Euratom) 2024/2509. In particular, the Internal Auditor shall:
(a)
develop and implement an internal audit strategy that supports the strategic objectives of the Commission, as set out in Article 10;
(b)
develop and establish the IAS audit methodology and procedures;
(c)
ensure communication with Directors-General, Heads of Service and Directors of executive agencies, the audited services, and relevant stakeholders;
(d)
ensure that the IAS resources are appropriate and effectively deployed to meet the requirements of the annual work programme;
(e)
ensure that confidentiality is respected with regard to the information gathered by the IAS in the course of its work.
Oversight and horizontal reporting
1. The Internal Auditor shall:
(a)
report to the Audit Progress Committee significant issues related to the audited activities of the Commission, executive agencies and European offices, including potential improvements to those activities;
(b)
report to the Audit Progress Committee significant risk exposures and control issues, corporate governance issues and other matters needed or requested by the Commission;
(c)
formally communicate in writing to the Director-General, Head of Service or Director of executive agency and the Audit Progress Committee where the Internal Auditor believes that the Director-General, Head of Service or Director of executive agency has accepted an unreasonably high level of risk.
2. The Internal Auditor shall report, at least annually, to the Audit Progress Committee:
(a)
on the IAS mission, authority and responsibility;
(b)
on the organisational independence of the IAS, including, if appropriate, incidents where independence may have been impaired and the actions and safeguards employed to address the impairment;
(c)
on the update of the internal audit strategy;
(d)
its annual audit plan and its performance in relation to this audit plan;
(e)
the impact of any resource limitations on the audit plan and its execution including the IAS ability to cover high risks and express an overall conclusion on the state of financial management in the Commission;
(f)
any failing or inability to meet and comply with the requirements of this Decision;
(g)
if objectivity was impaired in fact or in appearance, and the details of the impairment;
(h)
on the results of the internal or external quality assessment, as appropriate.
3. The Internal Auditor shall:
(a)
submit an annual internal audit report to the Commission, indicating the number and type of internal audits carried out, the principal recommendations made and the actions taken on those recommendations, in accordance with Article 118(4) of Regulation (EU, Euratom) 2024/2509;
(b)
provide annually, on the basis of the work of the IAS, an overall conclusion on the state of financial management in the Commission.
4. The Internal Auditor shall, in accordance with Article 22a of the Staff Regulations, inform without delay as appropriate either the Director-General or Head of Service or Director of executive agency concerned, or the Secretary-General, or persons in equivalent positions, or the European Anti-fraud Office (OLAF) directly in accordance with Commission Decision 1999/396/EC, ECSC, Euratom ( 12 ) and Commission Decision C(2002)845 ( 13 ) or the Audit Progress Committee, of any suspected fraudulent activities.
Powers
1. The Internal Auditor and staff of the IAS acting on his or her behalf shall be authorised to:
(a)
have unrestricted and facilitated access to all functions, information systems, data, records, property and personnel within the Commission, as considered necessary for the fulfilment of their duties;
(b)
obtain the necessary assistance of Commission’s staff in all Directorates-General, Services and executive agencies;
(c)
allocate resources, select subjects, determine the scope of work and apply the techniques required to accomplish audit objectives;
(d)
be informed at an early stage about the development of new systems and changes to existing systems that may substantially affect the Commission’s internal control system.
2. The Internal Auditor and the staff of the IAS may not:
(a)
perform any operational duties for the Commission or take management responsibility for any function other than the internal audit function;
(b)
initiate or approve financial transactions, except within the allocation for the functioning of the IAS;
(c)
direct the activities of Commission staff not employed by the IAS, except to the extent such staff members have been appropriately assigned to auditing teams or to otherwise assist the IAS.
