Multiple Framework-Contract in the field of external audit of programs and projects of external aid

CC AUDIT JO 2010/S1-000108 Annex I Framework Contract in the field of external audits of programmes and projects of external aid financed by the European Commission from the European Development Fund (EDF) and the general budget of the European Union (EU budget) Global Terms of Reference Lot 1: financial audits and systems audits TABLE OF CONTENTS 1 Introduction............................................................................................................2 2 Objective................................................................................................................2 3 Scope: Financial Audits and Systems Audits ........................................................3 3.1 Financial Audits.............................................................................................3 3.2 Systems Audits...............................................................................................4 3.3 Systems Audits in conjunction with a Financial Audit..................................4 3.4 Common aspects of Financial and Systems Audits .......................................5 3.4.1 Engagement context...............................................................................5 3.4.2 Audit process and methodology.............................................................3.5 Expenditure Verifications of Programme Estimates......................................6 4 Requirements for the Auditor ..................... ...