ABSTRACT. Bernicot asserts that the European Commission is responsible for the execution of the budget and the Member States are required to cooperate with the Commission to ensure that funds are correctly used. Weber points out that the vital importance and actuality of audit quality is confirmed by the fact that the EUROSAI Governing Board agreed to have audit quality. Laffan analyzes the evolution of the European Court of Auditors from the perspective of historical institutionalism. Warner observes that the EU's peculiar institutional arrangements contribute to fraud and explain why more and better action has not been taken to deal with it.