Belgium – Számviteli, könyvvizsgálói és adózással kapcsolatos szolgáltatások – Het aanstellen van een commissaris voor controle op de (geconsolideerde) jaarrekening (2027 - 2029)

A POAB, a public-law entity, also acts as a contracting authority in the context of an occasional joint procurement. For POAB, the subject matter includes the audit of the annual accounts and the audit of the consolidated annual accounts. For the other entities mentioned, the assignment includes the audit of the annual accounts. Bidders should note that within POAB, an audit committee operates, which normally meets 3 to 4 times a year, and the presence of the auditor is required at a minimum of two meetings. The presence of the auditor is also required at the meeting of the Board of Directors of POAB where the annual accounts are approved. For the other entities, there is no audit committee, and there are no attendance requirements beyond those legally established.

Internal Audit

Within POAB, an Internal Audit department has been operational for several years. This department currently consists of 4 people. The internal audit manager reports to the audit committee (functionally) and to the CEO (administratively). Internal audit is responsible for developing the audit plan, executing audits, reporting findings (including recommendations), and following up on the implementation of management action plans. The audit plan may include audits of an assurance or advisory nature. In its assignments, internal audit evaluates various aspects of the functioning of the internal control system. The internal audit charter also provides that Internal Audit coordinates its activities with other control bodies, such as the external auditor, to optimize control activities and avoid unnecessary duplication of work, without thereby relieving the various parties of their respective responsibilities.