EU Audits Indicative Audit Programme Guide

This document is a guide for financial audits related to EU grants, specifically designed for the 2021-2027 EU financial framework. It outlines the context, objectives, and standard procedures necessary to ensure compliance with project expenditure. The guide is primarily intended for EU auditors, but it also serves as a reference for other EU services and beneficiaries. It details the audit preparation process, including the necessary documents and information required from participants. The indicative audit programme provides general guidance on audit procedures that can be adapted based on specific funding programmes and types of grants. It also mentions various International Standards on Auditing (ISA) relevant to the audit process, ensuring that the audits follow a consistent and standardized approach. The document emphasizes the importance of understanding the participant's role and the specific conditions applicable to each audit.