Exchanging perspectives on public auditing and exploring prospects for enhanced cooperation with Spain’s Supreme Audit Institution
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On Wednesday, 2 April 2025 at the headquarters of Spain’s Tribunal de Cuentas (Court of Audit), a constructive meeting took place between Ms María Guadalupe Fernández Espinosa, Director of International Relations at the Supreme Audit Institution, and Mr Sébastien Lepers, member of the International Board of Auditors for NATO (IBAN).
During the meeting, in a spirit of openness and cooperation, they had an in-depth discussion on our institutions’ respective practices as regards public auditing. They also took the opportunity to explore new avenues for bilateral collaboration and to take a more detailed look at the dynamics of international cooperation.
The Tribunal de Cuentas, a Supreme Audit Institution (SAI) with jurisdictional functions, plays a central role in Spain’s institutional landscape. In addition, it has significance outside of Spain, as its Head is also Secretary General of EUROSAI (the European Organisation of Supreme Audit Institutions), which is proof of its position as a leading body at the European level.
The meeting was also an opportunity to prepare the Tribunal de Cuentas’ participation in the upcoming meeting of the SAI of the 32 NATO member states, to be held in Brussels on 15 May. This meeting will be an opportunity to strengthen exchanges between institutional partners on the issues of transparency, efficiency and responsibility in the use of public resources within the Alliance.

As a cultural side note to the visit, Madrid’s Tribunal metro station currently sports an original design celebrating 40 years of the Tribunal de Cuentas. This initiative was supported by the Community of Madrid, highlighting the place this institution occupies in Spain’s democratic heritage.