1. 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

2. 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