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This article is from the European Union FAQ, by Roland Siebelink & Bart Schelfhout with numerous contributions by others.

What is the Court of Auditors?

The Court of Auditors checks whether the accounts of all EU institutions are
in accordance with legislation and jurisdiction, and it can comment on EU
institutions' financial management. It is intended as a safeguard against
abuse of the financial arrangements involved in EU policies, including
questions of improper expenditure, fraud, as well as waste and value for
money. It has fifteen members (one from each member state), supported by a
permanent professional staff of some 335. Its resources are generally
considered inadequate to carry out its important functions.

 

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