In its Opinion 2/2004 on the single audit model, the Court puts forward a proposal for the creation of a Community internal control framework covering all levels of administration - Community institutions, and Member and beneficiary states.
Oma arvamuses 2/2004 ühtse auditi mudeli kohta teeb kontrollikoda ettepaneku ühenduse sisekontrolliraamistiku loomiseks, mis hõlmaks kõiki haldustasandeid – ühenduse asutusi ning liikmes- ja abisaajariike.