The European Commission has published the Indicative Audit Programme (IAP) for financial audits in EU grants.
It is available under the Section “Guidance” in the Funding and Tenders Portal reference documents depository.
This Guide should be used in conjunction with the EU Annotated Grant Agreement to understand the cost eligibility rules and standards applied to EU grants, including Horizon Europe grants.
Please note that this document is essentially a guide which defines general principles and standards. The actual audits, however, will be based on audit checklists and sampling methods adapted to each programme and audit. As such, they may differ depending on various factors.