Translation of "Conclusions d'audit " (French → English) :

audit conclusions [ auditor's conclusions ]

audit findings

audit checker | auditing supervisor | audit supervisor | auditor-in-charge

basis for conclusions | background information and basis for conclusions

basis for conclusions [ background information and basis for conclusions ]

conclusion of law

18. Takes note that the Commission’s Internal Audit Service (IAS) did not carry out any new audit engagement in the Agency in 2013; notes furthermore that the IAS followed up the status of implementation of the accepted recommendations from the IAS Audits on "Grant Management" and "Operational planning based on internal and external stakeholders input"; acknowledges that the IAS concluded that out of the five recommendations reported as ready for review, four are adequately implemented and one "Very Important" recommendation stemmin ...[+++]g from the audit on "Grant Management" (2009) is downgraded to "Important";

18. Takes note that the Commission’s Internal Audit Service (IAS) did not carry out any new audit engagement in the Agency in 2013; notes furthermore that the IAS followed up the status of implementation of the accepted recommendations from the IAS Audits on "Grant Management" and "Operational planning based on internal and external stakeholders input"; acknowledges that the IAS concluded that out of the five recommendations reported as ready for review, four are adequately implemented and one "Very Important" recommendation stemmin ...[+++]g from the audit on "Grant Management" (2009) is downgraded to "Important";

28. Notes that the Internal Audit Service of the Commission (IAS) found that the audit strategy of DG AGRI was not sufficiently formalised, namely that there were gaps in the definition of the audit universe, the setting up of quantitative and measurable objectives (e.g. audit coverage), and the related capacity analysis; is worried about the IAS's finding that audit plans were not sufficiently supported by risk assessments and that there was a significant audit backlog (13 % of engagements of 2007-2010 still open), despite DG AGRI's efforts to reduce it;

14. Acknowledges from the Agency that in 2012 the Commission’s Internal Audit Service (IAS) carried out an audit to assess and provide assurance on the adequacy and effective application of the internal control systems related to business continuity management of the Agency, which led to three important recommendations, and that the Agency prepared a detailed action plan approved by the IAS; notes that the IAS also performed a follow-up of past audits, which concluded that 17 out of 20 recommendations have been adequately implemented ...[+++];