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This dossier focuses on the European Court of Auditors, the body responsible for the external audit of the EU's financial management. It examines the structure of this body, its legal nature and its operative actions. Its position within the EU's institutional system is also highlighted. In addition, there is a detailed analysis of anti-fraud actions, including those of the Court of Auditors. Furthermore, the co-operation of this body with its national counterparts is also examined.