The Weight of the Evidence · Chapter 19

Part Five · When Something Is Wrong

Error, Irregularity, Fraud

Three words that are used as synonyms in conversation and are three different legal categories in law. What an auditor is responsible for, what an auditor must not do, and which body takes over when the auditor stops.

Classic traps from this chapter

  1. The Financial Regulation does not define error, irregularity or fraud. Irregularity comes from Regulation 2988/95; fraud from the PIF Directive as transposed.
  2. Irregularity does not require intent. The definition covers acts and omissions, intentional or negligent.
  3. A potential effect on the budget is enough. The definition says has, or would have.
  4. Fraud is decided by a court, not by an auditor or an investigator. OLAF’s classification in law is expressly preliminary.

Chapter 19 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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