The ECA plans its work on a multiannual and annual basis. The multiannual planning is focused around defining and updating the ECA's strategy. An annual planning exercise determines the specific tasks to be undertaken during the year in question. The resulting work programme lists the priority audit tasks and allocates the resources needed for implementing them.
The annual work programme is published and presented to the Committee on Budgetary Control of the European Parliament (CONT) by the ECA President.