NEGOTIATING CHAPTER
Chapter 3.32 Financial control covers the following areas: public internal financial control, external audit, protection of the EU’s financial interests, Audit authority for audit of IPA and protection of the euro against counterfeiting.
In the financial control field, EU policy develops national management systems to improve managerial accountability and to provide sound financial management of revenue and expenditure, and external audit of public funds. EU rules on financial control further protect the EU's financial interests against fraud in the management of EU funds and against counterfeiting of the euro.