Common audit strategy Commission services 2007-2009

MARCH 2007 Directorates General for "Regional Policy", "Employment, Social Affairs and Equal Opportunities", "Agriculture and Rural Development" and "Fisheries and Maritime Affairs" JOINT AUDIT STRATEGY FOR STRUCTURAL ACTIONS 2007-2009 TABLE OF CONTENTS 1. INTRODUCTION.......................................................................................................3 1.1. Audit strategies under shared management.......................................................3 1.2. Legal Framework...............................................................................................4 1.3. Methodology......................................................................................................4 1.4. Reporting...........................................................................................................4 1.5. Budget 5 1.6. Materiality .........................................................................................................5 2. AUDIT OBJECTIVES AND GENERAL RISK ASSESSMENT ..............................6 3. PRIORITIES IN 2007 .................................................................................................7 4. COMMUNITY INTEGRATED INTERNAL CONTROL FRAMEWORK..............8 5. ASSURANCE ON THE FUNCTIONING OF THE MANAGEMENT AND CONTROL SYSTEMS IN 2000-2006......................................................................10 5.1. EU25 10 5.2. New Member ...