EPSO Auditors case studies
EPSO Auditors · Put your knowledge to work in context.
The EPSO Auditors competition is the EU's selection process for recruiting auditors to work in the institutions and bodies of the European Union. It is aimed at graduates with a background in audit, accounting, finance or a closely related field who want a career as an EU official rather than a career in a national firm or ministry. The EPSO Auditors case studies are 5 cases and about 4,164 words.
1The Rotterdam count: three findings on the last day of the year
You are the senior auditor on the statutory audit of Nordwind Logistics SA, a listed group with consolidated revenue of €310m. Overall materiality is €450,000.
908 words, about 5 min2Beta NV: progress, bonus and an unsigned change order
Beta NV, a Belgian engineering group reporting under IFRS, holds a €12m three-year contract to build a specialised test facility for a single customer. The contract is one performance obligation satisfied over time, measured using costs incurred relative to total expected costs.
825 words, about 4 min3An abnormally low tender, a former official and a late document
The contracting authority of an EU agency runs an open procedure under Directive 2014/24/EU for a four-year facilities-management contract worth €2.4m. Four tenders are received.
845 words, about 4 min4Budget execution and an error rate that crosses the threshold
You are preparing the ex-post control report for an EU agency whose 2024 budget has commitment appropriations of €84m and payment appropriations of €76m. At 31 October, commitments stand at 71% and payments at 58% of the respective appropriations.
800 words, about 4 min5Eight manual journal entries and a threshold that was designed to be avoided
Reviewing manual journal entries at a beneficiary of EU funds, you extract the December entries below. Under the beneficiary's financial procedures, a manual entry above €25,000 requires two approvers; at or below €25,000, one approver suffices.
786 words, about 4 min