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The Audit Authority’s Role within the Single Audit Concept as Governance Principle in the EU’s Cohesion Policy

Marcel Bode

The national Audit Authorities, as a separate authority first legally required in the 2007-2013 programming period, are key in providing assurance on the correctness of the EU cohesion spending. This prominent role of the Audit Authorities within the internal control framework derives directly from the single audit concept the Commission is applying actively since the 2007-2013 programming period. Against that backdrop, this paper further explains and elaborates the concept.

Marcel Bode is an Auditor at the European Court of Auditors in Luxembourg. This text expresses the personal opinion of the author and not that of the Court of Auditors.


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