The IT Aspect: Towards a More Efficient System-Control and Audit of EU Funds for the Cohesion Policy

Assuming that not more audits but better coordinated ones are preferred, the key objective of the article is to explore how deeper exploitation of the current IT background could improve the efficiency of audits and controls of EU funds for Cohesion policy. After presenting the internal control and external audit functions, various scenarios of IT utilization which form different levels of IT convergence are delineated. Finally, the author concludes that audit and control activities could be further developed, particularly by a more extensive use of the IT background. From a professional point of view, direct access to core national databases would provide auditors with additional information on systems at Member States level. The research method applied was interviews with professionals of the European Court of Auditors, as well as with the developer of the Unified Monitoring Information System and different authorities in Hungary. In addition, documents were consulted which are available at the Historical Archives of the European Union and the European Court of Auditors, through the Postgraduate Research Grant Programme, which offered a unique opportunity.