The European Commission published its Indicative Audit Programme on 9 November 2017 (a link can be found at the bottom of the article). This provides information on the proposed scope of the audit. This is to offer some clarity and coherence on how the audit is to be conducted regardless of whether the audit is conducted by the Commission’s own staff or an appointed 3rd party external to the Commission.

This programme is indicative as the auditor may use their professional judgement to deviate from this guidance if necessary. Although this should only happen in exceptional circumstances it is vital to understand this.

Further information and guidance can be found in Article 22 of the Annotated Model Grant Agreement.

http://ec.europa.eu/research/participants/data/ref/h2020/other/gm/audit/h2020-iap_en.pdf