Its strategy is to audit programmes on a risk-based approach, taking account, especially, of the amounts of EU funds at stake, known weaknesses in the managing bodies, as well as the types of operations and beneficiaries involved.
Tema strateegia on teha programmide auditid riskipõhiselt, võttes eelkõige arvesse kaasatud ELi toetuste suurust, haldavate asutuste teadaolevaid puudusi, tegevuse tüüpe ja asjaomaseid toetusesaajaid.