PIFC Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France The key players within the French administration Executive level : At Programme level The programme manager and staff The Directors of Financial Affairs and Human Resources Departments and staff At ministerial level The Secretaries-General of the Ministries and staff The budgetary and accounting control service and staff Inspection and control services Internal auditors At interministerial level The Directorate for the Budget The Directorate‑General for Public Finance The central harmonisation Committee for Internal Audit Financial inspection Legislative level : The Parliament The Court of Accounts EA FI IA FI

Relationships Internal Audit – External Audit – Financial Inspection – Feed back from France Complementary overall system Financial inspection Internal audit External audit Verifications IIA IPPF approach ISA & IFAC approach Sanction Recommandation Opinion Public entities Hierarchy Programmes (policies) Authorising officers State administration and Social security Obligation Regularity Objectives Management and control Applicable accounting rules and principles Financial statements