EC: The Role of the European Court of Auditors in the Battle against Fraud and Corruption in the European Communities

This article presents and analyses the role of the European Court of Auditors in the attempts to limit fraudulent behaviour and symptoms of officials' corruption within the European Union. First there is an examination of the existing situation regarding these two problems. After a short presentation of the Communities' legislative definition of fraud and corruption the article highlights the current role of the European Court of Auditors in combating them. The analysis is focused on the Court's approach of fraud and corruption as a result of exercising its auditing competences. Finally there are also suggestions regarding a more effective action on behalf of the Court either by granting it judicial authority (long‐term proposal) or by reinforcing its auditing and reporting competences.