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Accountability in the European Union$
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Carol Harlow

Print publication date: 2002

Print ISBN-13: 9780199245970

Published to Oxford Scholarship Online: March 2012

DOI: 10.1093/acprof:oso/9780199245970.001.0001

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Accountability through Audit

Accountability through Audit

Chapter:
(p.108) 5 Accountability through Audit
Source:
Accountability in the European Union
Author(s):

Carol Harlow

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199245970.003.0006

This chapter discusses the necessary changes that need to take place both culturally and in practice to effectively reform financial management structures and construct an efficient system of audit for the European Union. The audit problems of the EU fall into two linked categories, the first concerning the internal management of the Commission, and the second the disbursement of funding through the EU and the management of external funding programmes. The link is provided by the Commission which has the responsibility of supervising the external programmes, but the internal audit system has for a long period of time been wrongly structured, lacking independence, autonomy, and an audit culture. The reforms recommended by the Commission in internal documents to improve accountability in the European Union's financial transactions are also discussed in this chapter.

Keywords:   European Commission, financial transactions, audit, internal management

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