2024年内部审计年度报告

#EUBUDGET 2024FINANCIAL YEAR 2024 INTEGRATED FINANCIAL ANDACCOUNTABILITY REPORTING The European Commission is not liable for any consequence stemming from the reuse of this publication. Luxembourg: Publications Office of the European Union, 2025 © European Union, 2025 The reuse policy of European Commission documents is implemented based on Commission Decision 2011/833/EU of12 December 2011 on the reuse of Commission documents (OJ L 330, 14.12.2011, p. 39). Except otherwise noted, thereuse of this document is authorised under a Creative Commons Attribution 4.0 International (CC-BY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed provided appropriate credit is given and any changesare indicated. For any use or reproduction of elements that are not owned by the European Union, permission may need to be sought directlyfrom the respective rightholders.All photos © European Union, unless otherwise stated. REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COURT OFAUDITORS Annual report to the Discharge Authority on internal audits carried out in 2024 {SWD(2025)159final} Table of contents 1.OBJECTIVES AND SCOPE OF THE REPORT .....................................................................................................22.MISSION OF THE INTERNAL AUDIT SERVICE: ACCOUNTABILITY, INDEPENDENCE ANDOBJECTIVITY ............................................................................................................................................................23.OVERVIEW OF AUDIT WORK ...............................................................................................................................33.1.Implementation of the 2024 audit plan ...............................................................................................................................33.2.Statistical data on Internal Audit Service recommendations ..................................................................................54.RESULTS BASED ON THE AUDIT WORK PERFORMED IN 2024 ................................................................74.1.Overall results on performance audits...................................................................................................................................74.1.1.Financial processes ...................................................................................................................................................................84.1.2.Operational processes.............................................................................................................................................................94.1.3.Support processes .....................................................................................................................................................................94.2.Internal Audit Service limited conclusions ........................................................................................................................104.3.Overall conclusion on the Commission’s financial management .......................................................................105.CONSULTATION WITH THE COMMISSION’S FINANCIAL IRREGULARITIES PANEL ........................... 11 1.Objectives and scope of the report This report informs the European Parliament and the Council aboutinternal audits carried out in 2024 bythe European Commission’s Internal Audit Service (IAS) in its Directorates-General, services andexecutive agencies(1). It is part of the discharge procedure. It contains: (i) a summary of the number andtype of internal audits carried out; (ii) a synthesis of the principal recommendations made; and (iii) the actiontaken on those recommendations. In accordance with Articles 118(8) and 253 of the Financial Regulation (2),the Commission forwards the report to the European Parliament and to the Council. It is based on the reportdrawn up in accordance with Article 118(4) of the Financial Regulation by the Commission’s Internal Auditor onInternal Audit Service audits and other engagement reports completed in 2024 (3). Furthermore, as required by Article 118(5) of the Financial Regulation, the report focuses on the overallcompliance with the principles of sound financial management and performance by providing the overall resultson performance and an overall conclusion on financial management (Section 4) (4). 2.Mission of the Internal Audit Service:accountability, independence andobjectivity The mission of the Internal Audit Serviceis to enhance and protect organisational value by providing theCommission with risk-based and objective assurance, advice, insight and foresight. To this end, the InternalAudit Service, as part of its audit plan: •performs an independent assessment of the effectiveness of governance, risk management, andcontrol processes for operations, activities and financial transactions (‘assurance services’); and•provides advice