Banknotes ( Directorate )

Internal Audit ( Directorate )

( Directorate )

Directorate Internal Audit Michèle Caparello Directorate General Information Systems Jim Etherington Deputy Hans Gert Penzel

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 .

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

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

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

D IA a ) prepares the ECB audit plan using a risk based methodology for approval by the Executive Board

The Directorate Internal Audit provides independent and objective assurance and consulting services designed to improve the ECB 's operations .

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 ) .

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 .

D IA performs its tasks with proficiency and due professional care .

Application of IIA Standards and Code of Ethics D IA abides by the Institute of Internal Auditors ( IIA ) International Standards for the Professional Practice of Internal Auditing , including the IIA 's Code of Ethics . 3 .

ongoing ( read only ) access to information systems and data .

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In this respect , D IA may also require permanent ( read only ) access to incident and change databases .

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

The Directorate Internal Audit has been established as an independent appraisal function with the role of examining and evaluating the activities of the ECB .

Internal

The ECB 's External Auditor shall report any cases of non compliance with the abovementioned rules to the ECB 's Directorate Internal Audit , which shall further investigate compliance with these rules .

The ECB 's External Auditor shall report any cases of non compliance with the above mentioned rules to the ECB 's Directorate Internal Audit , which shall further investigate compliance with these rules .

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

Internal Database

Internal Soundcard

Internal Address Book

Incident reporting ECB business areas inform D IA without delay of any major or significant incident observed .

Internal Audit

Internal Audit

Internal oversight

Internal audit

Internal Validation

Internal library

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Inner authentication

Internal Auditors Committee

A. Internal Justice Council

The Anti Fraud Committee , which held three meetings in 2001 , is kept regularly informed by the Directorate Internal Audit with regard to all issues related to the performance of its tasks .

E. Management evaluation

See Part 1.2 of the ECB Staff Rules containing the rules on professional conduct and professional secrecy , OJ C 236 , 22.8.2001 , p. 13 and the ECB 's website . 190

Access to information In performing its responsibilities , D IA has access to all people , records , information , systems and property deemed necessary .

In 2003 the Anti Fraud Committee held one meeting and was regularly informed by the Directorate Internal Audit of all issues related to the performance of its tasks .

Internal utility for Kaffeine.

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