1. Preface 3
2. General information 3
3. Background - Why Do we conduct audits? 4
4. Legal basis 4
5. What is an ECHO Audit? 5
6. Who are the auditors? 6
7. What are the auditors’ objectives? 6
8. What should the NGO expect from the auditors? 7
9. What do the auditors expect from the Partner? 7
10. Audit Strategy and Audit plan 8
11. Areas of audit 10
12. Methodology 12
13. Audit follow-up 13
14. Relationship with European Court of Auditors and OLAF 14
15. Working practice 14
Annex 1 19
Annex 2 21
