Novo programsko obdobje prinaša tudi na področju revidiranja porabe sredstev iz strukturnih skladov bistvene spremembe glede na predhodno finančno perspektivo. V prispevku bodo predstavljene nove zahteve v zvezi z revidiranjem porabe teh sredstev. Spremembe so opredeljene po posameznih stopnjah revidiranja. Tako se v novem programskem obdobju že pred začetkom črpanja sredstev pričakuje ocena predvidenega sistema v smislu skladnosti z zahtevami. Na stopnji načrtovanja revizijskih aktivnosti se pričakuje, da Evropska komisija pripravi in potrdi revizijsko strategijo. Na stopnji izvajanja revizij se pričakujejo precejšnje spremembe v sami revizijski metodologiji, zahtevana je uporaba statističnega vzorčenja, določeni so celo nekateri parametri. Stopnji izvajanja sledijo logične spremembe tudi na stopnji poročanja, pri čemer je v povezavi s tem bistvena novost povezana z izrazitvijo mnenja o predmetu revidiranja na letni ravni.

The new Programming period brings substantial changes also in the field of auditing of the structural funds in comparison with the old financial perspective of those funds. The article presents some new requirements in relation to the auditing of structural funds. Changes are defined by individual stages of audits. Even before the drawing on the funds, it is foreseen to prepare a compliance assessment to prove whether the system foreseen is in compliance with the regulation requirements. In the stage of planning audit activities an audit strategy shall be prepared and confirmed by the European Commission. In the stage of audit performance substantial changes in the audit methodology are foreseen, the use of statistical sampling is required, and even some statistical parameters are defined in advance. Following the stage of audit performance, logical changes in the reporting stage are required. The most important new requirement is related to the annual report and the annual audit opinion.