2026年管理计划——内部审计处

INTERNAL AUDIT SERVICE Contents PART 1. Introduction..................................................................................................................................................................3PART 2. Delivering on the Commission’s priorities in 2026................................................................................4Specific objective 1–Improvement of performance and accountability............................................4Specific objective 2–Assurance coverage of the high-risk areas..........................................................6 PART 3. A modern and sustainable public administration: outputs in 2026..............................................9 A.Human resource management............................................................................................................................9B.Digital transformation and data management.......................................................................................10C.Sound financial management...........................................................................................................................11D.Fraud risk management.......................................................................................................................................12E.Sound environmental management..............................................................................................................12 ANNEX 1: Performance tables–Delivering on Commission priorities in 2026.....................................14 ANNEX 2: Performance tables–A modern and sustainable public administration............................16 PART 1.Introduction Strategic planning and programming is the cornerstone of theCommission’s performancemanagement framework. TheCommission’s strategic plan for 2025-2029translates thepolitical prioritiesset in thePolitical Guidelines of President von der Leyeninto general objectives. Within this framework, each Commission service has developed astrategic outlook for 2025-2029inthemanagement plan 2025.This outlook defines a set of multiannual objectives andindicators to measure progress towards their achievement. These will be used for planning and The2026 management plansets out whatthe Internal Audit Service (IAS)intends to deliver this year to contribute to these multiannual objectives (part 2). It also describes howIASwillcontribute to the common objective of building a modern and sustainable public administration(part 3). The main outputs with their indicators and targets are presented in Annexes 1 and 2. The chart belowillustratesthe performanceframework forIASincluding the key performance PART 2. Delivering on theCommission’s The Internal Audit Service is committed to deliver on its four specific objectives that contributeto theCommission’s objective to be amodern, high-performing and sustainable institutionandindirectly toothergeneralobjectivesfor2025-2029. With this in mind, wehave planned our work for2026, with a number of concrete outputs anddeliverables, whicharedescribed below andlisted in theperformance table inAnnex1 Specific objective 1–Improvement of Through its assurance and other services (advice, insight and foresight), the InternalAudit Service (IAS) aims at strengthening performance and accountabilityof the Outputs and deliverables under specific objective 1 Under the audit plan for 2026, the IAS will perform a wide range of engagements. For the Commission, it willcarry outassurance and non-assurance engagements covering topicssuch as assurance and control strategies, access to documents,ethical framework,datamanagement, crisis management, IT security and resilience,fee management,internal processessimplification.Indecentralised EU agencies and other autonomous bodies, the IAS will perform Each assurance engagement results in an audit report with the IAS’ conclusion on the auditedarea and recommendations to auditees, while the output of non-assurance engagements Every year, the IAS contributes to the preparation of the Commission’s Integrated Financial andAccountability Reporting package(1), which brings together comprehensive information on theimplementation,performance, results, sound financial management and protection of the EUbudget. The Annual Report of the Internal Auditor(2)summarises internal audits of the previous year, the recommendations made, and the action taken on those recommendations(3).Through the Commission's Annual Management and Performance Report for the EU budget, the IAS alsopresents its annual overall conclusion on the Commission’s financial management, based on the The impact of the work of the IAS on the improvement of Commission’s performance andaccountability is contingent on the implementation of its recommendations. To enable oversight The IASalsoreviews the Consolidated Annual Activity Report (CAAR) of each decentralised agencyand autonomous body in the IAS portfolio. Following this review, if the