2025年度活动报告-内部审计处

INTERNAL AUDIT SERVICE Contents THE INTERNAL AUDIT SERVICE IN BRIEF........................................................................................................................3 EXECUTIVE SUMMARY..............................................................................................................................................................4 A.Key results and progress towards achieving the Commission’s general objectives andIAS' specific objectives.............................................................................................................................................4B.Key performance indicators..................................................................................................................................6C.Keyconclusions on internal control and financial management......................................................7 1.KEY RESULTS AND PROGRESS TOWARDS ACHIEVING THE COMMISSION’S GENERALOBJECTIVES AND SPECIFIC OBJECTIVES OF THE IAS......................................................................................9 2.1.Control results.......................................................................................................................................................122.1.1.Overview of the budget and relevant control systems (RCS).....................................132.1.2.Effectiveness of controls................................................................................................................142.1.3.Efficiency of controls........................................................................................................................162.1.4.Economy of controls.........................................................................................................................162.1.5.Conclusion on the cost-effectiveness of controls.............................................................162.2.External and internal quality reviews and follow-up actions......................................................172.3.Assessment of the effectiveness of internal control systems....................................................18 3.A MODERN AND SUSTAINABLE PUBLICADMINISTRATION........................................................................203.1.Human resource management.....................................................................................................................203.2.Digital transformation and data management...................................................................................213.3.Sound environmental management..........................................................................................................23 THE INTERNAL AUDIT SERVICEIN BRIEF The Internal Audit Service (IAS) is an independent central service in the European Commission,led by the Commission’s Internal Auditor. It auditsmanagement and control systems of theEuropean Commission departments, European officesand executive agencies. TheIASacts also,under specific legal bases, as internal auditor to more than 50 autonomous entities, including the Its missionistostrengthen the abilityof the Commission and otheraudited entitiesto create, protect, and sustain public value by Byproviding assurance to the audited entities and the College of Commissioners on theeffectiveness of governance, risk management and control processes, the IAS directlycontributestothe Commission's horizontal objective aiming at a modern,high-performing and The IAS conducts its activitiesunder the mandate stemming fromthe Financial Regulation(1)and in accordance withitsmissioncharters(2)andtheGlobal Internal Audit Standards(3). It works in Regarding its audit activities in the Commission, European officesand executive agencies,it isfunctionallyreportingto the AuditProgress Committee (APC)(4). For its work in decentralised EUagencies and other autonomous bodies, the IAS isreportingto the Board /College and theExecutive/Administrative Director of each respective entity.The main deliverablesof the IASare The IAS fallsunder the portfolio of Commissioner Piotr Serafin, responsible for Budget, Anti-Fraud, and Public Administration, who chairsthe Audit Progress Committee. EXECUTIVE SUMMARY This Annual Activity Report is a management report of the Director-General of the IAS to theCollege ofCommissioners. Annual Activity Reports are the main instrument of managementaccountability within the Commission and constitute the basis on which the College takes political A.Key results and progress towards achievingthe Commission’s general objectives andIAS' The political agenda of President von der Leyen, as set out in the political guidelines and furtherdeveloped in the mission letters to the members of the Commission, was the starting point forthe 2025-2029 Strategic Outlook of the Internal Audit Service(6). The IAS, as the sole providerof internal audit services in the Commission and domain leader in internal audit for the E