EC published Horizon 2020 Indicative Audit Programme

The H2020 indicative audit programme is based on the provisions of the model grant agreement and the annotated grant agreement, as well as in line with international standards on auditing.

Horizon 2020 auditors will perform their work by applying this audit programme. It is indicative because the professional judgement of auditors may justify the necessity to deviate from it, for reasons, and modulate the audit approach accordingly. However, this is expected to be the exception rather than the rule.

The application of this indicative audit programme ensures the coherence of the audit approaches as well as the consistency of the audit conclusions, guaranteeing equal treatment of beneficiaries. In addition, it provides a clear guidance on the audit process itself and contributes to legal certainty.

You will find the H2020 Indicative Audit Programme here https://ec.europa.eu/research/participants/data/ref/h2020/other/gm/audit/h2020-iap_en.pdf