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RISK ASSESSMENT IN PERFORMANCE AUDITS - Europa

RISK ASSESSMENT IN PERFORMANCE AUDITS - Europa

www.eca.europa.eu

4 Performance Audit Manual, Chapter 2, par. 2.3.1 The use of logic models in performance audits. ECA - Guideline on Risk Assessment – October 2013 – Page 6 Example of the Programme Logic Model adapted from the audit on the "Translation Expenditure of the Institutions"

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