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International Partnerships

Audit and control

Audits of development cooperation actions financed by the EU must be carried out by professional external auditors. For this purpose, the EU concludes service contracts with external auditors based on INTPA Audit Framework Contract, local/regional framework service contracts or following a call for tender.

Terms of reference for expenditure verifications (June 2022) – Applicable as from publication date

The terms of reference (ToR) for expenditure verifications cover:

  • Expenditure verification including verification of actions managed by International Organisations (United Nations, World Bank Group, Other International Organisations)
  • Expenditure verification and systems audits

Please use the following templates:

ToR for an expenditure verification – June 2022 (ES, FR, PT)

Annex 1 : Key information - May 2022 (ES, FR, PT)

Annex 2 : Guidelines for risk analysis and verification procedures - August 2018 (ES, FR, PT)

Annex 3 : Model for expenditure verification report for use by the Expenditure Verifiers – May 2022 (ES, FR, PT)

Annex 3.3 and 3.4 : Table of transactions and list of errors - August 2019 (ES, FR, PT)

Only for verification missions of UN managed actions:

Common Understanding on the use of the Terms of Reference for Expenditure Verification for Operations implemented by UN-Organisations that are among the Signatory Parties of the EU-UN-FAFA (March 2020)

Previously used terms of reference (before June 2022) – for information only: 

  1. ToR for an expenditure verification - July 2021 (ESFRPT)

Previously used terms of reference (before July 2021) – for information only:

  1. ToR for an expenditure verification - April 2020 (ES, FR, PT)

Previously used terms of reference (before April 2020) – for information only:

  1. Expenditure verifications (ES, FR, PT)

  2. Verification missions of actions managed by international organisations (United Nations, World Bank Group, Other International Organisations)

Terms of reference for systems audits

Systems audits focus on the design and/or operating effectiveness of an entity's internal control system.

Systems audits can be useful before the start of a project, at the early stages of project implementation and sometimes at mid-term. In these cases, system audits can make an impact through the auditor's analysis of the internal control systems and through subsequent recommendations for improvements.

Systems audits must be carried out in accordance with the following models:

For the design of the internal control system

For the design and operating effectiveness of the internal control system

They are also to be used together with the ToR for expenditure verifications and for expenditure verifications and system audits.

Terms of reference for pillar assessments

Pillar Assessments (PA) are used to assess whether the protection of the EU’s financial interests is equivalent.

In order to start the Pillar Assessment process, interested entities need to submit an application (Application form for pillar assessment) to the Commission. The Commission service(s) concerned will then carry out opportunity and (legal) eligibility checks. If the result of the checks is positive, a Pillar Assessment can take place. The Pillar Assessment is usually carried out by external consultants contracted by the interested entity. In exceptional cases, external consultants are contracted by the Commission service(s) concerned.

Terms of reference for a pillar assessment contracted by an entity requesting to be entrusted with implementation of the EU budget

Annex 17.4.2019 - Commission decision establishing new terms of reference for the pillar assessment methodology to be used under Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
English
(79.49 KB - DOCX)
Lataa
Annex - Commission decision establishing new terms of reference for the pillar assessment methodology to be used under Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
English
(330.82 KB - DOCX)
Lataa