As early as 2002, against the background of the Copernic reforms, the federal authorities established a legal framework for introducing an internal control system and for the development of internal audit and audit committees’ activities applicable to all the federal public services and planning.
These initiatives were central to the reform designed to modernise the running of the government apparatus and allow civil servants more freedom in deciding how to achieve the objectives put forward while asking them to be held accountable for how and to the extent these objectives are achieved.
This approach was seconded with a changeover from purely budgetary and rather bureaucratic control techniques to a culture of reliable internal control or organisation management systems, associated with post-clearance sampling checks by the internal audit services.
Three new Royal Decrees were drawn up in 2007 to replace the legal framework dating back to 2002. Apart from the introduction of an internal control system and the organisation of internal audit activities, the creation of the Audit Committee of the Federal Administration (ACFA) was governed by a separate decree.
- Royal Administration (ACFA).Decree of 17 August 2007 concerning the internal control system in certain services of the federal executive
- Royal Decree of 17 August 2007 concerning the internal audit activities in certain services of the federal executive .
- Royal Decree of 17 August 2007 setting up the Audit Committee of the Federal Administration (ACFA).
The documents are only available in Dutch and French.