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 ) .

Internal Auditors Committee

Chairmanship of the ECB Audit Committee

Creation of an ECB Audit Committee

(a) Revised terms of reference for the Independent Audit Advisory Committee

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

(b) Travel expenses related to the newly established Audit Committee

The Internal Auditors Committee is responsible for audit missions under a mandate from the Governing Council .

D IA may intervene at the instruction of the Executive Board or on its own initiative .

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 .

3. Notes that the Standing Committee of the United Nations Joint Staff Pension Board will consider, in 2005, the desirability of and possible terms of reference for an audit committee of the Board

The Directorate Internal Audit functions under the direct responsibility of the Executive Board .

The Audit Committee receives systematically the executive summaries of the reports and the full reports are available upon request .

As endorsed by the Executive Board , the internal audit adheres to the International Standards for the Professional Practice of Internal Auditing established by the Institute of Internal Auditors .

The Internal Auditors Committee , an ESCB committee established under a mandate from the Governing Council , is composed of the heads of internal audit at the ECB and the NCBs .

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

The mandate of the Directorate Internal Audit is defined in the ECB Audit Charter approved by the Executive Board ( last amended 31 July 2007 ) ( pdf 23.9 kB , en ) .

3 Furthermore , the Internal Auditors Committee is responsible for audit missions under a mandate from the Governing Council .

D IA immediately informs the Executive Board of any attempt to hinder it in the performance of its duties .

Currency Management

Audit Missions

annually reports to the Executive Board on the realisation of the annual ECB audit plan and other relevant activities

Auditing

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

The ESCB audit policy was established by the Governing Council in order to ensure audit coverage for joint projects and joint operational systems at the ESCB level , which is carried out by the Internal Auditors Committee .

Show Audit Log

Show Audit Log

d ) monitors and assesses the implementation status of audit recommendations and reports on this to the Executive Board

Internal Audit

Internal Audit

Internal audit

Moreover , the Directorate Internal Audit , which reports directly to the President of the ECB , continuously performs audit missions under a mandate from the Executive Board .

In the Audit Charter , the Executive Board of the European Central Bank defines the purpose , authority and responsibility of the ECB 's Directorate Internal Audit ( D IA ) and specifies D IA 's contribution to the corporate governance of the ECB .

Currency Development

Audit Services

Included are management auditing

No Audit Log available

No Audit Log available

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Banknotes ( Directorate )

Article 27 Auditing

Internal Audit ( Directorate )

( Directorate )