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This chapter deals with the outs of performance audit or the products that normally appear at the end of the performance of audit investigations. The analysis of the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France reveals that they have clearly made efforts to improve the adaptation of their products for different audiences. In all the SAIs, the number, variation, and composition of audit reports have increased and they are more actively communicated.

Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for reasons of transparency and proper control. The Budget Committee may appoint a third auditor if it is deemed necessary (Art 70(1) Draft Financial Regulations). The auditors are appointed by the Budget Committee with the CMSs able to propose candidates who will be included in a list from which the auditors will be recruited (Art 70(1) Draft Financial Regulations). The auditors may not have been staff members of the Court in the three years prior to their appointment (Art 70(2) Draft Financial Regulations), must be experienced in auditing, and should preferably have served as auditors in the public administration of a CMS. They should also be fluent in at least one working language of the UPC and able to work in a second language. All three working languages of the UPC have to be represented (Art 70(2) and (3) Draft Financial Regulations). The auditors are appointed for a period of four years and may be reappointed once (Art 70(4) Draft Financial Regulations). They may not take up employment at the Court in the three years following their term of service and will remain in office until a successor has been found to fill their position (Art 70(5) Draft Financial Regulations).

The implementation of good governance in the EU member states was investigated (by interpretation and application), considering the different functions of government bodies. Good governance as a pivotal public value in each of the member states has fundamental roots in the different phases of European history. In these phases we find aspects of the rule of law, democracy, and the institutional state developing and becoming natural dimensions of good governance, a common public value for European states. The outcome was that good governance norms developed in the member states sometimes in a general, abstract way, such as the concept of the rule of law, the notion of democracy, and the classical framework of constitutional institutions. There is, however, a tendency to specify these general dimensions of the good governance concept through principles, in some countries more than others. A principles-based development of policies in the member states was discovered, which is the key to good governance in these states. In different legal forms—constitutions, laws, policy papers, case law, and reports of ombudsmen and audit institutions—are the six specific aspects of the theoretical framework pertaining to Europe. These principles have been developed as legal principles by the (four) powers in the states of Europe, both as norms for the administration, as well as rights for citizens.