European Commission 29 August 2013, COMMISSION STAFF WORKING DOCUMENT Summary of Executive Summaries Internal audit engagements finalised by the IAS in 2012 Accompanying the document Report from the Commission to the European Parliament and the Council Annual Report to the Discharge Authority on Internal Audits carried out in 2012 (Article 99 (5) of the Financial Regulation)

52013SC0314 COMMISSION STAFF WORKING DOCUMENT Summary of Executive Summaries Internal audit engagements finalised by the IAS in 2012 Accompanying the document Report from the Commission to the European Parliament and the Council Annual Report to the Discharge Authority on Internal Audits carried out in 2012 (Article 99 (5) of the Financial Regulation) /* SWD/2013/0314 final */ Table of Contents 1.