24. Recalls that the reliability and accuracy of the management information system plays a pivotal role which require persistent vigilance; urges the Commission to pursue its efforts to develop and set up new functions in the audit module of its CRIS management system, and in particular, the follow-up of all audit reports and all types of evaluation; considers it fundamental to have consistent results-oriented monitoring systems to provide adequate and reliable information on results achieved in order to adjust strategic priorities; ...[+++]

results-based approaches to development, including through transparent and country-led results frameworks based on, where appropriate, internationally agreed targets and comparable and aggregatable indicators such as those of the MDGs, in order to assess and communicate the results, including the outputs, outcomes and impact of development aid.

results-based approaches to development, including through the use of transparent country-level results frameworks, based on, where appropriate, internationally agreed targets and indicators such as those of the MDGs, to assess and communicate the results, including the outputs, outcomes and impact of development aid.

In other words the classical DAS approach based on compliance audits and determining the relative cost of the EU policies is complemented by the performance approach based on the achieved results.

17. Welcomes the fact that the Court of Auditors carried out an audit aimed at evaluating the policies and procedures for the management of conflict of interest situations for four European agencies, including the Agency, and presented the results of the audit in the Court of Auditors' Special Report No 15/2012;

4. Reiterates that the quality and impact of EU funding must be further enhanced and considers it essential to continue the progress already made towards performance-oriented budgeting; calls on the Commission to take on board in full Parliament's recommendations as regards the formulation of objectives, performance criteria and follow-up measures, including a qualitative appraisal of the measurable and scientific outcomes of the beneficiaries of applicable budget lines in the different policy areas; insists that the internal audit unit should consequently follow up on these appraisals;