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

e ) coordinates the interaction of the ECB with the European Court of Auditors , the external auditors , other auditing bodies and the audit community

According to a recent change in Portuguese law , the auditing of accounts must now be carried out exclusively by revisores oficiais de contas ( certified auditors ) .

An audit includes examinations , on a test basis , of evidence relevant to the amounts and disclosures in the accounts .

An audit includes examinations , on a test basis , of evidence relevant to the amounts and disclosures in the accounts .

6. Emphasizes that the Board of Auditors shall be completely independent and solely responsible for the conduct of the audit

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

Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the annual accounts are free of material misstatement .

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 ) .

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

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

Divisions ECB Audit ESCB Audit

Currency Management

Audit Missions

Auditing

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

The role and the obligations of Internal Audit are summarised in the ECB Audit Charter approved by the ECB Executive Board

Show Audit Log

Show Audit Log

Moreover , the Audit Committee reports to the Governing Council and gives an opinion on the performance of the ECB 's internal audit function and on the activities of the IAC in compliance with the Eurosystem 's audit policy .

Internal Audit

Internal Audit

Internal audit

Currency Development

Audit Services

Furthermore , D IA reviews the Eurosystem 's tasks and activities ( joint components ) in accordance with the ESCB Audit Policy .

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

2007O0002 EN 22.11.2010 003.001 11 B Article 11 Audit rules Audit assessments shall be performed in accordance with the principles and arrangements set out in the Governing Council 's ESCB Audit Policy .

Included are management auditing

Internal Auditors Committee

No Audit Log available

No Audit Log available

Show Audit Log

Banknotes ( Directorate )

Article 27 Auditing

Internal Audit ( Directorate )

( Directorate )

No GnuPG Audit Log

Since 1999 , assistance has been provided in the fields of payment systems , legal convergence and other issues relating to the ESCB legal framework , economic policies and analysis , statistics , monetary policy and operational framework , foreign exchange , supervision , accounting standards , euro banknotes , internal audit , information technology and capital account liberalisation .

The Director Internal Audit , within the framework of this Charter , defines the operational principles for the performance of D IA in an Internal Audit Manual .

An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the annual accounts . An audit also includes assessing the accounting principles used and significant estimates made by management , as well as evaluating the overall annual accounts presentation .

An audit includes examining , on a test basis , evidence supporting the amounts and disclosures in the annual accounts . An audit also includes assessing the accounting principles used and significant estimates made by management , as well as evaluating the overall presentation of the annual accounts .

from all accounts

Account Information

Accounting , reporting and auditing