IPAAB (audit group)
This group is the audit body for international passenger traffic accounting.
It is mandated to perform audits on a representative sample of European RUs and companies required to keep accounts for relations with UIC members (e.g. Eurail GSAs) in order to establish whether international passenger traffic pricing and accounting practices meet the required standards.
Audits are performed by 2-4 people over a 4-5 day period. The audit examines all operations from the sale of tickets to the notification of balances. Audits are performed for electronic and manual accounting systems, and assess whether these conform to the prescriptions, leaflets and tariffs, and whether they meet the required degree of precision and exhaustiveness. IT specialists are also consulted to assess the distribution and accounting systems used from a technical standpoint. A detailed report is produced for each RU audited. The annual report contains a summary of all the audits performed and their main findings and recommendations. The annual report is presented to the Finance Support Group and the Passenger Forum.
The group has feight members (currently experts representing BDZ, DB, MAV, ÖBB, PKP, SBB, SNCF and TI), complemented on occasion by two IT specialists where necessary.