EUROSAI. Magazine N19 - 2013

>2< Index EUROPEAN ORGANISATION OF SUPREME AUDIT INSTITUTIONS www.eurosai.org No. 19 - 2013 INDEX EDITORIAL EUROSAI ACTIVITIES XL EUROSAI GOVERNING BOARD MEETING 9 SUMMARY OF THE MAIN DISCUSSIONS AND AGREEMENTS Brussels (Belgium), 30 May 2013 IV EUROSAI-ARABOSAI CONFERENCE 13 MODERN CHALLENGES FOR SAIS CAPACITY BUILDING H. Asadov Former Chairman of the SAI of Azerbaijan BAKU STATEMENT 16 EUROSAI ACTIVITIES DURING 2013 17 ADVANCE OF EUROSAI ACTIVITIES IN 2014 18 APPOINTMENTS IN EUROSAI SAIS 18 INFORMATION ON EU MEETINGS OF THE CONTACT COMMITTEE OF THE HEADS OF THE SUPREME AUDIT INSTITUTIONS OF THE EUROPEAN UNION IN 2013 21 ANNUAL REPORT OF THE EUROPEAN COURT OF AUDITORS ON THE IMPLEMENTATION OF THE EU BUDGET FOR THE 2012 FINANCIAL YEAR 25 OTHER REPORTS, OPINIONS AND DOCUMENTS ISSUED BY THE EUROPEAN COURT OF AUDITORS IN 2013 27 NEW MEMBERS JOIN THE EUROPEAN COURT OF AUDITORS 28 ISSAI SPOTLIGHT TOWARDS BETTER AUDITING OF HUMANITARIAN AID 31 Torielle Perreur-Lloyd and Gaston Moonen European Court of Auditors Former Secretariat of the INTOSAI Working Group on Accountability for and the Audit of Disaster-related Aid THE INTEGRATED FINANCIAL ACCOUNTABILITY FRAMEWORK 35 Torielle Perreur-Lloyd and Gaston Moonen European Court of Auditors Former Secretariat of the INTOSAI Working Group on Accountability for and the Audit of Disaster-related Aid REPORTS ON EUROSAI ACTIVITIES AND OTHER ARTICLES AND STUDIES REPORTS ON EUROSAI ACTIVITIES EUROSAI GOAL TEAM 1 – CAPACITY BUILDING 41 MIDTERM REVIEW AND STAKES The SAI of France Chair of EUROSAI Goal Team 1 “Capacity Building” EUROSAI GOAL TEAM 2 – PROFESSIONAL STANDARDS 43 IMPLEMENTATION OF ISSAI WITHIN EUROSAI Prof. Dr. Dieter Engels President of the Bundesrechnungshof (German SAI) Chair of EUROSAI Goal Team 2 “Professional Standards” EUROSAI GOAL TEAM 3– KNOWLEDGE SHARING 45 KNOWLEDGE SHARING WITHIN EUROSAI AND INTOSAI Miloslav Kala President of the Supreme Audit Office of the Czech Republic Chair of EUROSAI Goal Team 3 “Knowledge Sharing”