European court of auditors

1. EUROPEAN COURT
OF AUDITORS
(ORAL PRESENTATION)
LAN 203
ENGLISH FOR EUROPEAN
AND INTERNATIONAL
RELATIONS
SPRING SEMESTER 2017
Monday, 27 March 2017
FLORA KYRPIANOU
DEPARTMENT OF FRENCH
AND EUROPEAN STUDIES

2. CONTENTS
Introduction
1. Mission of European Court of Auditors
2. Revenue and expenditure of EU
3. Structure
• President
• Secretary General
• College of Auditors
• Chambers
4. Working at the European Court of Auditors
Bibliography

3. Luxemburg

4. “Watchdog”
“ Guardian”

6. “official examination and verification of
accounts and records, especially of
financial accounts”

7. “Audit”
 Inspection
 Review
 Check
 Evaluation
 Observe
 Monitor
 Obtain evidence
 Collection of data
 Overview
 Assessement
 Scrutinize
 Investigation
 Survey
 Provide information
 Record
 Calculation
 Account
“ an audit
 is conducted”
 “ is performed”
 “is carried out”
• Types of audits of Court of
Auditors (EU)
 Financial audit
 Compliance audit
 Performance audit

16. Ensuring that:
• the principles of accountability
and transparency are upheld.
• expenditure has been incurred in
a legal and regular manner.
• Financial management has been
sound.

17. EU REVENUES
EUAuditorsECA, (2013) The European Court of Auditors: Guardians of the EU's
finances [Video File] Retrieved from Youtube :
<https://www.youtube.com/watch?v=Cbgp3d0jUoM>, Last visited: 25 March
2017
contributions based
primarily on each
country’s Gross National
Income and Value Added
Tax

18. EU EXPEDITURES
EUAuditorsECA, (2013) The European Court of Auditors: Guardians of the EU's
finances [Video File] Retrieved from Youtube :
<https://www.youtube.com/watch?v=Cbgp3d0jUoM>, Last visited: 25 March
2017
agricultural aid
and rural
development
regional policies
social affairs
external aid
research
administrati
on of the EU
institutions

20. Lazaros Lazarou (2013), “The European Court of Auditors ( Ppt presentation)” in : College of Europe (official website),
Online:<https://www.coleurope.eu/sites/default/files/uploads/news/presentation_of_mr_lazarou-college_of_europe.pdf> last
visited : 25 March 2017

25. Lazaros Lazarou (2013), “The European Court of Auditors ( Ppt presentation)” in : College of Europe (official website),
Online:<https://www.coleurope.eu/sites/default/files/uploads/news/presentation_of_mr_lazarou-college_of_europe.pdf> last
visited : 25 March 2017

27. Giovanni Coppola

28. Geoffrey Simpson , Director
• “ We identify
areas where there
is a high level of
irregularity of
errors and make
recommendations
on how the system
can be improved
to resolve this
problems”

29. Traineeship application
(1120 €/month)

30. European Court of Auditors on
facebook

31. Bibliography
• Branislav Urbanic, “ Decreasing the error rate and improving
accountability: Contrubution of the Court of Auditors”, Journal of the
European Court of Auditors n.7, July-August 2012, p.12-15
• EUAuditorsECA, (2013) The European Court of Auditors: Guardians of the
EU's finances [Video File] Retrieved from Youtube :
<https://www.youtube.com/watch?v=Cbgp3d0jUoM>, Last visited: 25
March 2017
• EUROPEAN COURT OF AUDITORS. Guardians of the EU finances (official
website), http://www.eca.europa.eu/en/Pages/ecadefault.aspx, Last
Visited : 25 March 2017
• Europe: What’s it all about (2013), Directorate-General for
Communication, European Commission Publications- Publication Office of
the European Union, Luxembourg

32. • Emma van Gelder, Alex Brenninkmeijer and Gaston Moonen ( 2017), “Quis
custodiet ipsos custodes? The European Court of Auditors, a true guardian
of European Enforcement Authorities?” in : Investigating the new trend of
proliferating EU enforcement authorities -EU Law Enforcement. Online:
< http://eulawenforcement.com/?p=238>, Last visited : March 25 2017.
• How the European Union Works. Your Guide to the EU Institutions (2013),
European Union, Publication Office of the European Union, Luxembourg
• Lazaros Lazarou (2013), “The European Court of Auditors ( Ppt
presentation)” in : College of Europe (official website), Online:
<https://www.coleurope.eu/sites/default/files/uploads/news/presentatio
n_of_mr_lazarou-college_of_europe.pdf> last visited : 25 March 2017