European Court of Auditors 18 March 2004, Opinion No 2/2004 of the Court of Auditors of the European Communities on the "single audit" model (and a proposal for a Community internal control framework)

I (Information) COURT OF AUDITORS OPINION No 2/2004 of the Court of Auditors of the European Communities on the ‘single audit’ model (and a proposal for a Community internal control framework) (2004/C 107/01) THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Commu- nity,andinparticularArticle248(4),secondsubparagraph,thereof, Having regard to