The European Union is comprised of seven institutions: the European Parliament, the European Council, the Council of the European Union, the European Commission, the Court of Justice of the European Union, the European Central Bank and the Court of Auditors. The latter is the last founded EU Institution and was established by the Treaty to carry out the audit of EU finances. “As the EU's external auditor it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union.”
This term paper provides an insight into the work procedures of the Court of Auditors and its approach to audit EU´s budgets according to the Annual Activity Report 2009. Moreover this paper points out the importance and achievements of the Court´s work particularly on the basis of the special report No 6, 2009 about the “European Union food aid for derived persons”.
Contents
Introduction
1. What is the European Court of Auditors?
1.1. Historical Background
1.2. Organization
1.3. The Staff
1.4. What does the Court do?
2. Audit Visits
3. Public reports of the ECA
4. Cooperation with OLAF
4.1. OLAF´s Mission
4.2. Case study: The Rehabilitation of a power station in Serbia
5. International Relationships
6. Objectives of the ECA
7. Internal and External Audit Control
8. The EU´s budget
9. Case study: EU food aid for derived person
Conclusion
Bibliography
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