EU audits are usually financial audits and thus aim to:

• check the costs declared (by entities that can declare costs; in practice only beneficiaries or affiliated entities; together ‘participants’) and
• obtain assurance on their eligibility and the methodologies and procedures used.

For the 2021-2027 EU financial framework, EU grants are all based on the same Model Grant Agreement and guidance, and audits can therefore follow a very similar pattern for most of the EU funding programmes (e.g., Horizon Europe).

You can learn more about the general guidance and the types of procedures that are to be followed for the most common types of grants and cost categories in the Indicative Audit Programme (IAP).