Traduction de «Réviseure d'audits » (Français → Anglais) :

2. Notes, however, that the audit carried out was of a ‘traditional’ nature, examining ‘(...) whether financial operations have been properly recorded and disclosed, legally and regularly executed and managed so as to ensure economy, efficiency and effectiveness’ (Independent Auditor's report, point 1, third indent); would like future audits to consider performance indicators and objectives;

26. Takes the view that members of the board of directors should be strictly prohibited from engaging in any other form of business dealings, in particular consultancies, with the financial concern in question; external auditors should be prohibited from obtaining any payment – other than their fees for the audit they perform – from the financial institution for a service which would be a breach of applicable independence or other ethics requirements;

9. Considers that there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers; points out that, whilst Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by the statutory auditors or audit firms approved by them, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are ...[+++] listed or where the parent company is incorporated;

The Bank has an extensive control and accounting structure with an independent Audit Committee appointed by and reporting directly to the Board of Governors, as well as international external auditors, internal audit and evaluation functions under its Inspector General.

2. Insists that the Commission speed up work on the Eighth Company Law Directive on approval of persons responsible for carrying out statutory audits, and in this connection asks that the Commission prepare legislation to force companies to rotate their audit firm or switch the audit partner in charge of their accounts; requests that the Commission look into possible ways of enforcing the liability of auditors;

For example, the Community's Eco-Management and Audit Scheme (EMAS) encourages companies, on a voluntary basis, to set up site or company-wide environmental management and audit systems and to publish periodic environmental performance reports that are independently verified by accredited auditors.