Court of First Instance Decision on the Audit Powers of the Court of Auditors

In Case T-277/97, Ismeri Europa v Court of Auditors, the Court of First Instance in its (first) Decision regarding the audit powers of the Court of Auditors, states that the Court of Auditors is obliged to report any irregularity it detects in the exercise of its duties, whether it is a case of fraud or not. Although its reports are an important aid in preventing, detecting and combating fraud, determining whether an irregularity is fraud or not is outside the scope of the Court of Auditors’ responsibilities. The Treaty of Amsterdam includes relevant articles confirming the Court of Auditors’ contribution to fraud prevention.