The International Standard of Supreme Audit Institutions (ISSAI) 1240, states that the primary responsibility for the prevention and detection of fraud rests with those charged with governance and management of activities, such as the Commission, Member State authorities and beneficiaries in relation to EU funds.
Mednarodni standard za vrhovne revizijske institucije (ISSAI) 1240 določa, da glavno odgovornost za preprečevanje in odkrivanje goljufij nosijo odgovorni za upravljanje in vodenje dejavnosti, kot so Komisija, organi držav članic in prejemniki sredstev EU.