2025-内部审计年度报告-欧盟委员会-83页

2025 INTEGRATED FINANCIAL AND ACCOUNTABILITY REPORTING2025FINANCIAL YEARAnnual report on internal audits carried out in 2025#EUBUDGETThis document should not be considered as representative of the European Commission’s official position.Luxembourg: Publications Office of the European Union, 2026© European Union, 2026The Commission’s reuse policy is implemented under Commission Decision 2011/833/EU of 12 December 2011 on the reuse of Commission documents (OJ L 330, 14.12.2011, p. 39, ELI: https://eur-lex.europa.eu/eli/dec/2011/833/oj). Unless otherwise noted, the reuse of this document is authorised under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed, provided appropriate credit is given and any changes are indicated.PrintISBN 978-92-68-39645-2ISSN 2600-0822doi:10.2761/1026796KV-01-26-021-EN-CPDFISBN 978-92-68-39644-5ISSN 2600-0830doi:10.2761/0114504KV-01-26-021-EN-N EN EN EUROPEAN COMMISSION Brussels, 15.6.2026 COM(2026) 279 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COURT OF AUDITORS Annual report to the Discharge Authority on internal audits carried out in 2025 {SWD(2026) 149 final} Table of contents OBJECTIVE AND SCOPE OF THE REPORT............................................................................................................ 2 THE INTERNAL AUDIT SERVICE .............................................................................................................................. 2 OVERVIEW OF THE AUDIT WORK .......................................................................................................................... 4 OVERALL RESULTS BASED ON THE AUDIT WORK PERFORMED IN 2025 ................................................. 6 Overall results on performance ........................................................................................................................................................... 6 Overall conclusion on the Commission’s financial management .................................................................................... 9 ACTIONS TAKEN BY AUDITEES ............................................................................................................................ 11 CONSULTATION WITH THE COMMISSION’S FINANCIAL IRREGULARITIES PANEL ............................... 12 2 Objective and scope of the report This report informs the European Parliament and the Council about internal audits carried out in 2025 by the European Commission’s Internal Audit Service in 51 organisational entities: directorates-general, services, EU offices, and executive agencies (1). It is an input to the discharge procedure and contains: (a) a summary of the number and type of internal audits carried out; (b) a synthesis of the principal recommendations made; and (c) the actions taken on those recommendations. In accordance with Articles 118(8) and 253 of the Financial Regulation (2), t...