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

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 ) .

Assistance was provided to local government to improve capacity to estimate energy expenditure and to implement energy audit processes.

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

Internal Auditors Committee

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

Currency Management

Audit Missions

Auditing

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

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

The same shall apply in the case of an auditors review .

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Internal Audit

Internal Audit

Internal audit

clarify the nature of the auditors review , referred to in paragraph 5 and 41

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

Currency Development

Audit Services

Included are management auditing

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Banknotes ( Directorate )

Article 27 Auditing

Internal Audit ( Directorate )

( Directorate )

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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 .

Our vision is local manufacturing, like the local food movement, for production.

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 .

Accounting , reporting and auditing

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

Accounting , reporting and auditing Procurement

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 .

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Article 27 Auditing 27.1 .