Sigma activities in financial control focus on two main areas:  

• public internal financial control (PIFC), including internal audit;
• development of anti-fraud structures to protect EU financial interests.

3.1. Public internal financial control (PIFC)

To support the development of public internal financial control (PIFC) systems and procedures, including internal audit arrangements, Sigma has applied the same processes used to strengthen audit institutions - peer reviews and peer assistance. The peer review assesses strengths and weaknesses in PIFC, with a view to addressing the gap between current practices of control and audit in spending-units and existing, or newly adopted, laws (or other framework documents).

3.2. Assessment of anti-fraud systems:

At the request of the EC/DG-Enlargement and the European Anti-Fraud Office (OLAF), Sigma carried out in-depth assessments of anti-fraud systems and structures.