Will a 100% auditing of all completed projects be performed?

This is very unlikely. However, INEA cannot speak for the European Court of Auditors. For INEA only a proportion  of completed IPs will actually be visited and audited. It needs to be highlighted that the ASR reporting is very important to inform INEA about the technical and financial progress of the IPs and achievements, in particular with regard to closed projects. It is not because an IP is not visited/audited that their results are not assessed, notably in light of the final report. If such an assessment raises additional questions this could lead (among other reasons) to an on-site visit or an audit.