The Weight of the Evidence · Chapter 8

Part Two · the Union's Money

The Chain of Assurance

The authorising officer, the accounting officer and the internal auditor. Who signs what, on the strength of what, and what happens to the member of staff who thinks an instruction is wrong.

Classic traps from this chapter

  1. Ex ante control is mandatory; ex post control is not. Each operation is subject to at least an ex ante control. Ex post controls “may” be put in place.
  2. The verifier must not merely be a different person, but not a subordinate either. Both Article 74(5) and Article 74(6) say so.
  3. The declaration is about reasonable assurance, with reservations available. It is not an unqualified guarantee, and an authorising officer who takes a reservation has complied, not failed.
  4. The internal auditor is not the authorising officer or the accounting officer. Article 117(1) says it in terms.

Chapter 8 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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