Fight against fraud

Protecting the EU’s financial interests is a shared responsibility and a core obligation of good governance. While the European Court of Auditors (ECA) is not a law enforcement institution, it plays a crucial role in contributing to combatting fraud against the EU budget by performing dedicated audits of fraud prevention or detection systems. As fraud schemes become increasingly sophisticated, the EU must ensure its anti-fraud framework is equally robust and responsive.

In this edition of ECA Insights, we summarise key findings from recent audit reports highlighting the strengths and weaknesses of existing fraud control systems. We also preview upcoming audits focused on inter-institutional cooperation in fighting fraud, and on the European Commission’s anti-fraud strategy.

What recent audits reveal

The ECA’s audits continue to highlight where anti-fraud efforts are making a difference, and where they fall short. These findings reinforce the need for better oversight, more transparent processes, and stronger preventive mechanisms.

• Special report 05/2024: EU Transparency Register. Published in April 2024, this report examines the EU Transparency Register, a key tool for monitoring lobbying activities. The European Parliament and the European Commission set up the EU Transparency Register through an interinstitutional agreement, later joined by the Council of the European Union. The auditors found that while the register helps improve transparency, it is hampered by data gaps and inconsistent disclosures across institutions. To improve its effectiveness, the ECA recommends publishing information on unscheduled meetings with lobbyists, strengthening data quality checks, and improving the user experience of the online platform.

• Special report 14/2022: The Commission’s response to fraud in the Common Agricultural Policy.  Released in July 2022, this audit assesses how well the European Commission addresses fraud risks in the Common Agricultural Policy (CAP). While fraud cases have been addressed reactively, the EU auditors found limited proactive measures, especially regarding land grabbing, oversight of national anti-fraud efforts, and adoption of technology. The report calls for stronger monitoring, strategic use of fraud risk assessments, and a greater push for digital tools to detect and prevent fraud.

Next on the agenda

Upcoming ECA audits will take a closer look at how well the EU’s institutional architecture supports fraud prevention and investigation, and whether anti-fraud strategies are delivering tangible results.

• Cooperation between EU bodies fighting fraud – This audit will assess whether the four main EU bodies involved in fraud investigations – European Public Prosecutor's Office (EPPO), European Anti-Fraud Office (OLAF), Eurojust and Europol – are working in a complementary and coordinated manner. Focusing on the period since EPPO became operational in 2021, until the end of 2024, the audit will examine the clarity of mandates and practical cooperation during investigations. Its findings, expected by the end of 2025, aim to enhance the EU’s investigative capacity and ensure coherent enforcement.

• The Commission’s anti-fraud strategy – A comprehensive anti-fraud strategy is vital for securing the EU budget. This audit, planned for publication in the first semester of 2026, will evaluate the European Commission’s 2019 corporate anti-fraud strategy and the implementation of its 2023 action plan. It will also review how effectively the strategy has been integrated across departments and member states. The auditors will assess whether past recommendations have been followed and identify areas where improvements are still needed.

Stay updated on the latest publications, audit findings, and insights from the European Court of Auditors by subscribing to the monthly ECA Insights newsletter or by visiting the ECA website.