Conclusions and recommendations

• Author: European Court of Auditors
• Pages: 44-50

44

Conclusions and recommendations

78 Through this audit, we assessed whether managing authorities have properly met

their responsibilities at each stage of the anti-fraud management process: fraud

prevention, fraud detection and fraud response (including reporting on fraud and

recovery of funds unduly paid). To this end, we assessed whether managing authorities

have:

(a) developed anti-fraud policies, performed a thorough risk assessment and

implemented adequate preventive and detective measures; and

(b) properly responded to detected fraud in coordination with AFCOSs and other

competent anti-fraud bodies.

79 Our overall conclusion is that, although there have been improvements in the

way managing authorities identify fraud risks and design preventive measures, they

still need to strengthen fraud detection, response and coordination.

Managing authorities generally have no specific anti-fraud policy

80 Managing authorities seldom prepare a formal anti-fraud policy or a similar single

document specifying the fraud prevention, detection and response (correction and

prosecution) measures which they have designed following a risk assessment. We

consider that the preparation and publication of a formal anti-fraud policy in the form

of a single, stand-alone document is essential in order to communicate a managing

authority’s determination to actively combat fraud. This is particularly relevant, as only

ten Member States have adopted a national anti-fraud strategy based on the

Commission’s recommendation. We consider the absence of provisions requiring

managing authorities to adopt formal anti-fraud policies to be a shortcoming in the

design of the anti-fraud framework for 2014-2020 (paragraphs 18 to 21).