audit procedures - all the auditing methods and techniques selected in an audit programme which enable the actions to be carried out to be put in a chronological,rational order
For the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 82, all documents and information relating to the financial management of the departments or bodies subject to its inspection; it has the power to make enquiries of any official responsible for a revenue or expenditure operation, and to use any of the auditing procedures appropriate to those departments or bodies.
