ECB Audit ESCB Audit

We conducted our audit in accordance with International Standards of Auditing .

We conducted our audit in accordance with International Standards of Auditing .

Currency Management

Audit Missions

Auditing

We conducted our audit in accordance with International Standards on Auditing .

Internal Audit The Directorate Internal Audit reports directly to the Executive Board .

Lynis auditing tool

D Internal Audit

W 27.1 .

Banknotes

Internal Audit

Internal Audit

The Directorate Internal Audit performs audit missions under the responsibility of the Executive Board .

TARGET Audit Group

Included are management auditing

Security auditing tool (root)

Banknotes ( Directorate )

Internal audit 7 .

Internal Audit ( Directorate )

Accounting , reporting and auditing

Directorate Internal Audit Klaus Gressenbauer Directorate General Information Systems Hans Gert Penzel Deputy François Laurent

Directorate Internal Audit Klaus Gressenbauer

Directorate Internal Audit Michèle Caparello

At the more advanced OT auditing levels, Scientologists perform solo auditing sessions, acting as their own auditors.

The mandate of the Directorate Internal Audit is defined in the ECB Audit Charter .

The mandate of the Directorate Internal Audit is defined in the ECB Audit Charter .

11 Internal audit activities Internal audit activities are twofold purely internal and ESCB related .

Article 27 Auditing

Annual accounts and auditing

Audit Missions Audit Services Divisions

Chairmanship of the ECB Audit Committee

tax consultancy Accounting , bookkeeping and auditing activities

Directorate Internal Audit 2 Michèle Caparello

Corporate Governance Creation of an ECB Audit Committee

6 Yes 7 Yes ( as agent for the Government ) Court of Directors

b ) implements the ECB audit plan by planning and performing audit engagements , investigations and consultancy assignments

Relationship with the ECB Audit Committee To provide assistance to the Governing Council , the Audit Committee receives the audit reports of D IA and of the Internal Auditors Committee ( IAC ) .

References

Responsibilities D IA performs audit engagements as specified in the ECB audit plan as approved by the Executive Board .

Article 27 Auditing 27.1 .

The large nebula of the audit

Accounting , auditing , bookkeeping , and tax consulting services .

In the context of the Internal Auditors Committee ( IAC ) , which is the successor to the TARGET Audit Group ( TAG ) and is composed of representatives of the ECB and the NCBs Internal Audit functions , audit programmes and audit standards are defined jointly and are used in a decentralised manner for the review of ESCB wide common infrastructures .