Main publications of the EU Contact Committee
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Statements of the EU Contact Committee
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Audit Compendium “Youth unemployment and the integration of young people into the labour market”
In mid-2018, the European Court of Auditors (ECA) published, on behalf of the Contact Committee, a summary of the work done by the Supreme Audit Institutions (SAIs) of the European Union on measures taken in order to fight against youth unemployment and to promote the integration of young people into the labour market. The compendium was based on the audit reports of the SAIs of 13 EU Member States, including the Belgian Court of Audit, and on ECA’s reports published between 2013 and 2017. - Audit Compendium “Public health”
At the end of 2019, an audit compendium was published on important aspects of public health. It was based on the audit reports of the SAIs of 23 EU Member States, including the Belgian Court of Audit, and on ECA’s reports published between 2014 and 2019. - Audit Compendium “Response to COVID-19”
In mid-2021, an audit compendium provided an overview of the reports published in 2020 by 11 EU SAIs, including the Belgian Court of Audit, in five priority areas: public health, digitalisation, socio-economic response, public finance and the general response at different government levels.
Main INTOSAI publications
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Quarterly publication, International Journal of Government Auditing (INTOSAI Journal)
Main EUROSAI publications
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International training events for EUROSAI members - archives
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EUROSAI Databases, including the national audit reports of EUROSAI members
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Annual publication, EUROSAI Magazine
Participation of the Belgian Court of Audit in international meetings and activities
Participation in high-level activities and meetings
Representatives of the Belgian Court of Audit take part in the plenary meetings of the highest bodies within the international cooperation associations between SAIs, such as:
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the AISCCUF general assemblies.
Through the EU Contact Committee, the EU Liaison Officers of the SAIs exchange information on numerous matters of general interest. They consult each other at plenary meetings in order to prepare the meetings of the Heads of the SAIs.
The Belgian Court of Audit carries out a mandate within the governing body of these international cooperation organisations. The Court was (or has been) a member of:
- the EUROSAI Governing Board, from 2011 to 2017;
- the AISCCUF Bureau, since 1994.
Representatives of the Court also participate in high-level symposia and conferences organised by international cooperation associations, such as first and foremost:
- the biennial United Nations and INTOSAI symposia.
Participation in meetings and thematic activities
The Belgian Court of Audit takes part in thematic working groups within the international cooperation associations of SAIs. Its representatives attend plenary as well as technical meetings. They help establish the operational planning and actively contribute to certain cooperation activities to implement this planning. They give presentations or help write publications, in particular on the Court’s auditing activities. The Court participates in joint audits organised by these entities and its staff members attend international training sessions (such as seminars or workshops) provided by the cooperation associations.
These are the following:
EU Contact Committee
The Belgian Court of Audit sends representatives to the following working groups of the Contact Committee:
- Network on Fiscal Policy Audit;
- Working group on Value Added Tax;
- Task force on European Public Sector Accounting Standards (EPSAS);
- Informal discussion platform European Recovery and Resilience Facility (RRF);
- Network Europe 2020 (until 2020);
- Public Procurement Updating Group (until 2018).
Within the VAT working group, the Court took part in the following joint audits:
- “Intra-community VAT Fraud. Audit in collaboration with the Dutch National Audit Office (Algemene Rekenkamer) and the German Court of Audit (Bundesrechnungshof)” (2009);
- “Intra-community VAT Fraud. Follow-up audit in collaboration with the Dutch National Audit Office (Algemene Rekenkamer) and the German Court of Audit (Bundesrechnungshof)” (2012).
INTOSAI
- Subcommittee on Internal Control Standards
The Belgian Court of Audit chaired the subcommittee from 2001 to 2010. In that capacity, it was responsible for developing four INTOSAI guidelines applying to the public sector, regarding, among others, internal control, risk management, internal audit independence in the public sector and cooperation between SAIs and internal auditors (INTOSAI GOV 9100, 9130, 9140 and 9150).
For additional information, see: annual report 2010.
The subcommittee has been under Polish chairmanship since 2010. From then on, the Belgian Court of Audit has worked together with the SAI of the Netherlands, mainly on the revision of INTOSAI standards for internal auditing in the public sector. - Working group on big data
Since 2020, the Belgian Court of Audit has been part of the working group on big data, where information and ideas are exchanged regarding the use of data analysis by SAIs. - Forum of the SAIs vested with a jurisdictional mission
- INTOSAI Development Initiative (IDI)
The Belgian Court of Audit uses IDI’s manuals and takes part in seminars and training events organised by the IDI.
EUROSAI
Strategic Goal 1 “Professional Cooperation”, Strategic Plan 2017-2024
The Belgian Court of Audit contributes to the operational planning and actively takes part in the following projects:
- “Follow-up of the implementation of audit recommendations”
This project, led by the Belgian Court of Audit, aims at examining the different systems used by EUROSAI members to follow up the implementation of their audit recommendations. It resulted in a best practices guide regarding the follow-up procedures from scientific research complemented by interesting case examples from the SAIs. - “Auditing the response to the COVID-19 pandemic”
- “Preparing for future risks and climate crisis”
The Belgian Court of Audit is a member of the concerned project groups and exchanges information with the other members. - Database of SAI’s audit reports
The Belgian Court of Audit actively contributes to this database. - IT working group (WGIT)
Staff members of the Belgian Court of Audit co-moderate self-assessments conducted by the SAIs of their IT or IT-audit functions (ITSA and ITASA). Such self-assessments have already been carried out within the Belgian Court of Audit. - Working group on Environmental Auditing (WGEA)
Staff members of the Belgian Court of Audit regularly exchange information with other SAIs on environmental auditing. The Court also occasionally participates in joint thematic audits: Audit on the energy efficiency in the Flemish government buildings (2018). - Network for Ethics (N.ET)
- Young EUROSAI conference
For several years, EUROSAI has been organising biennial thematic conferences for young staff members of SAIs in which the Court’s own personnel takes part.
Strategic Goal 2 “Professional Standards”, Strategic Plan 2011-2017
The Belgian Court of Audit led the operational cooperation between EUROSAI and ECIIA (European Confederation of Institutes of Internal Auditing), which resulted in several joint documents and a seminar.
AISCCUF
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AISCCUF Top Congres
The first Youth Congress of AISCCUF (Association des institutions supérieures de contrôle des finances publiques ayant en commun l’usage du français, the organisation of French-speaking SAIs) took place in 2018. The Belgian Court of Audit took part in it. As the congress was deemed successful, AISCUFF decided to renew such event every two years around sensitive issues for the future of SAIs.
Auditing international organisations
The Belgian Court of Audit and other SAIs have recently been entrusted with the external audit of the European Space Agency (ESA) and the European Centre for Medium-Range Weather Forecasts (ECMWF).
A member of the Court used to chair the external audit body of the Organisation for Joint Armament Co-operation (OCCAR) for many years until 2018. Its representatives still contribute in particular to the external audit of the A400M programme (military transport aircraft).
Another member of the Court has been serving as the external auditor of the 2019-2024 accounts of the Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technologies.
Bilateral cooperation
The Court maintains close contacts with sister institutions in neighbouring countries, the most important being the SAIs of the Netherlands and France. The Court works hand in hand with them, sometimes by means of joint audits in specific policy areas. E.g.: Audit “Quality review in higher education in the Netherlands and in Flanders” (2008 and 2013).
Each year, the Court liaises with the Belgian member of the European Court of Auditors.
Besides, the Court regularly hosts delegations from other SAIs and foreign parliaments, often from developing countries, for short-term study visits. These may lead to or derive from bilateral cooperation agreements with certain SAIs.
The Belgian Court of Audit also occasionally welcomes delegations from international organisations as part of information missions, especially from the International Monetary Fund (IMF) and the Organisation for Economic Cooperation and Development (OECD)
Latest news
The latest international meetings and activities in which the Belgian Court of Audit has participated are listed in the “Latest news” section.
Information sources on foreign SAIs and international cooperation
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List of the SAIs that are members of the EU Contact Committee
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International Auditing and Assurance Standards Board (IAASB), develops international standards for external auditing in the private sector.
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Institute of Internal Auditors (IIA), develops international standards for internal auditing.
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Organisation for Economic Cooperation and Development (OECD), plays an active role in the field of public governance.
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International Monetary Fund (IMF), plays an active role in the field of public finance.