Audit Methodology by European Court of Auditors

The European Court of Auditors performs its audits in accordance with the international auditing standards and code of ethics, which it applies to the specific EU context. 

These standards help ensure the quality and professionalism of the ECA’s work, as well as its efficiency. The ECA contributes to the development of the standards through its international cooperation.

The ECA conducts its audits in accordance with ISSAIs, the international standards on auditing issued by INTOSAI, the international organisation of supreme audit institutions worldwide. 

The principles and details of the ECA's audit approach are described in a set of manuals, standards and guidelines, which apply the international standards to the specific EU audit context. They help our auditors to provide high quality professional work, and to operate efficiently and effectively.

The ECA’s audit manuals contain the detailed instructions for carrying out its audits, in line with the appropriate standards and expected quality. 

The ECA has developed two audit manuals covering the three main audit types

• Financial and Compliance Audit Manual (FCAM)
• Performance Audit Manual (PAM)

Documents on Audit Methodology