2025年内部审计年度报告

#EUBUDGET 2025FINANCIAL YEAR 2025 INTEGRATED FINANCIAL ANDACCOUNTABILITY REPORTING This document should not be considered as representative of the European Commission’s official position. Luxembourg: Publications Office of the European Union, 2026 © European Union, 2026 The Commission’s reuse policy is implemented under Commission Decision 2011/833/EU of 12 December 2011 on the reuseof Commission documents (OJ L 330, 14.12.2011, p. 39, ELI: https://eur-lex.europa.eu/eli/dec/2011/833/oj).Unless otherwise noted, the reuse of this document is authorised under the Creative Commons Attribution 4.0 International (CCBY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed, provided appropriate credit isgiven and any changes are indicated. Brussels, 15.6.2026COM(2026) 279 final 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 2025 {SWD(2026)149final} Table of contents OBJECTIVE AND SCOPE OF THE REPORT............................................................................................................2THE INTERNAL AUDIT SERVICE..............................................................................................................................2OVERVIEW OF THE AUDIT WORK ..........................................................................................................................4OVERALL RESULTS BASED ON THE AUDIT WORK PERFORMED IN 2025.................................................6Overall results on performance ...........................................................................................................................................................6Overall conclusion on the Commission’s financial management....................................................................................9ACTIONS TAKEN BY AUDITEES............................................................................................................................ 11CONSULTATION WITH THE COMMISSION’S FINANCIAL IRREGULARITIES PANEL............................... 12 Objective and scope of the report This report informs the European Parliament and the Council aboutinternal audits carried out in 2025 bythe European Commission’s Internal Audit Service in 51 organisational entities: directorates-general, services, EU offices, and executive agencies(1). It is an input to the discharge procedure andcontains: (a) a summary of the number and type of internal audits carried out; (b) a synthesis of the principalrecommendations made; and (c) the actions taken on those recommendations. In accordance with Articles118(8) and 253 of the Financial Regulation (2), the Commission is forwarding the report to the EuropeanParliament and to the Council. It is based on the report drawn up in accordance with Article 118(4) of theFinancial Regulation by theCommission’s Internal Auditor on Internal Audit Service audits and otherengagement reports completed in 2025 (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) and highlights any systemicproblems detected by the Commission’s financial irregularities panel (Section 5). The Internal Audit Service TheInternal Audit Serviceis an independent service in the Commission and is led by the Commission’sInternal Auditor. Under its mandate stemming from the Financial Regulation, the Internal Auditor advises the Commission ondealing with risks, by assessing: •the suitability and effectiveness of internal management systems;•the performance of departments in implementing policies, programmes and actions;•the efficiency and effectiveness of the control and audit systems applicable to all budgetimplementation operations. The mission of the Internal Audit Serviceis to strengthen the Commission's ability to create, protect, andsustain public value – as a modern, accountable and performance-oriented institution – by providingindependent, risk-based, and objective assurance, advice, insight, and foresight. To this end, the Internal Audit Service provides: •independent assessments of the effectiveness of the governance, risk management, and controlprocesses for operations, activities and financial transactions (‘assurance services’); and•advice, insight and foresight (‘non-assurance services’). The main deliverables areinternal audit reports that contain independent opinions on the quality ofmanagement and control systems as well as recommendations for improving operations and promoting soundfinancial management. In 2025, the Commission adopted arecastmission charter(5), marking a significant update to the InternalAudit Service's legal and operational framework. The Char