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Post 2020 Audit Reform in the EU: The European Court of Auditors and Beyond

European Union
Institutions
European Parliament
Paul Stephenson
Maastricht Universiteit
Paul Stephenson
Maastricht Universiteit

Abstract

In October 2017 the European Parliament held a workshop on post-2020 audit reform in the EU. Earlier in 2016, the European Court of Auditors (ECA) set about implementing its own internal reform, hoping to make the EU institution more flexible and responsive, both to the demands of stakeholders and the changing external environment. But what does this broad reform consists of? Where does it come from? Who has been driving it? This articles draws on more than 60 interviews conducted with staff of the ECA, ranging from senior members of the College and chamber directors to junior auditors, translators and staff of the Secretariat General. It analyses how staff members perceive the reform package. These original insights into institutional reform at the EU-level are examined, acknowledging previous scholarship on reforming the Commission. What does this new reform tell us? What can we learn about institutional change? To what extent are these reforms likely to lead to better audit and greater financial accountability?