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Liaison with the European Union

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Continued European integration and EU accession of new Member States are reflected by growing cooperation in the field of external auditing. The Bundesrechnungshof and all Supreme Audit Institutions within the EU and the European Court of Auditors (ECA) are working closely in a spirit of mutual trust while maintaining their independence. They share information on major audit missions and audit findings.

An institutional framework for cooperation is provided by the annual conference of the heads of all Supreme Audit Institutions within the EU and the European Court of Auditors (ECA) – the Contact Committee. The Committee provides a forum for sharing opinions and lessons learnt about issues of external auditing in the European Union. The Contact Committee adopts joint resolutions on audit and accountability matters within the EU. Against the background of control and advisory tasks associated with EU law, cooperation of EU member SAIs with the ECA on urgent matters has become more important than ever. For example, as a result of the financial and economic crisis new challenges have emerged for the external audit function such as auditing the banking union and fighting value-added tax fraud in cross-border transactions or energy and climate-related matters.

The Contact Committee initiates cooperative audit work and sets up working groups and task forces on audit fields of key interest. Through its relevant audit units, the Bundesrechnungshof is actively involved in the activities of several working groups such as the working group on value added tax to help control value-added tax fraud in cross-border transactions and in the task force on the banking union to ensure full audit coverage of supervision of the European banking system.

 

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