EU Project Management Know-how: Indicative Audit Programme published

The European Commission has published an Indicative Audit Programme (IAP), which applies to the EU-funded programmes 2021-2027 and thus also to Horizon Europe. The document defines the general principles and standards for conducting financial project audits. It also contains details on the on-site audit process and the audit steps for the individual cost categories as well as the risk analysis prior to an audit.

The Indicative Audit Programme is primarily aimed at EU auditors who among others audit Horizon Europe projects at the institutions as part of second-level audits. However, it also serves as an important guideline for beneficiaries and auditors who prepare the certificate on the financial statements (CFS).   

For the last EU framework programme for research and innovation Horizon 2020, the Commission published a programme specific Indicative Audit Programme, which also contains information on the special requirements in certain funding lines such as MSCA and ERC. These are missing in the document that has now been published as it applies to all EU-funded programmes 2021-2027 due to the corporate approach. Furthermore, the guidelines contain far fewer details on the individual issues to be examined.

Indicative Audit Programme im EU Funding & Tenders Portal

Source: KoWi