Internal Audit

Internal Audit

Internal audit

Banknotes ( Directorate )

Internal Audit ( Directorate )

( Directorate )

Internal Auditors Committee

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

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 ) .

This system included a reinforced internal audit capability .

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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 .

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

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

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58 258. Report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates

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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 .

Having considered the report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates, See A 56 648.

Article 7 Information on the closing of the investigation with no further action taken If , following an internal investigation , no case can be made out against an ECB employee or participant in a decision making body against whom allegations have been made , the internal investigation shall be closed , with no further action taken , by decision of the Director of the Office , who shall inform the concerned ECB employee or participant in a decision making body thereof in writing .

(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

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 .

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

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 .

It should also be subject to an audit report .

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

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1. Takes note of the report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates See A 56 648.

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

The internal audit component of the programme will aim to support the Bank of Russia 's risk based internal audit function , through training by and consultations with the experts of the Eurosystem .

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

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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 .

All activities , operations and processes of the ECB may be subject to internal auditing .

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

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