Description:The new legal framework 2014-2020 has the ambition to be a more results oriented spending framework. Performance and results are the new key words: there is a new ‘performance framework’ based on ‘partnership agreements’ indicating the strategic choices upfront, and the intervention strategy is set. Moreover, a ‘performance reserve’ of 6% is allocated to priorities which achieve the milestones set, and a ‘performance review’ is to be done by the Commission in 2019 against milestones set for end 2018.
The European Court of Auditors (ECA) carries out three types of audit in the area of the EU Policies: financial, compliance and performance audit. Each of them has different objectives and addresses different audit questions. Performance audit assesses results and outcomes of EU Cohesion Policy and EU Rural Development Policy spending.
As the European Commission was requested to focus more on the effectiveness of co-financed projects, and to introduce the principle that EU funding should be conditional upon attainment of planned results, performance audit knowledge and techniques have become crucial for both closing programmes of 2007-2013, and for correctly implementing the current programming period 2014-2020.
During this highly practical course, you will learn about all aspects of each stage of the performance audit process, from the preliminary study, the risk assessment techniques, the audit planning and practical audit implementation up to drawing conclusion techniques and reporting the audit results with clear conclusions and relevant recommendations for improved quality of spending to managers.
Beneficiaries eligible under Structural Funds, Cohesion Fund, European Agricultural Fund for Rural Development and IPA II, Managing Authorities, Certifying Authorities and Audit Authorities, Supreme Audit Institutions, Intermediate Bodies, as well as independent auditors dealing with or interested in EU funded project and programmes and consulting companies specialised in auditing EU co-funded programmes and projects.
