Auditing EU External Action: The Challenges of Consistency

This paper explores the involvement of the European Court of Auditors in the financial accountability of EU external policies through the lens of consistency. The EU is resorting to an increasingly complex policy toolkit to improve the performance of its external action. New financial instruments have been created, which blend EU and non-EU resources, whereas new partnerships have been signed with non-EU actors who engage in managing activities on behalf of or in coordination with the EU. These new dynamics put a strain on the ECA’s institutional design and ability to ensure comprehensive audit coverage over the EU budget implemented in third countries. Drawing on an overview of ECA’s audit activities within the ‘Global Europe’ heading of the Multiannual Financial Framework, a taxonomy of audit findings allows us to identify potential gaps that potentially undermine the consistency of financial accountability in this policy area.