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In order to provide NATO member countries governments with the best possible information on NATO common-funding spending, IBAN aims to meet the highest standards and to fulfil the principles of transparency and accountability.

The Chairman of the International Board of Auditors (IBAN) for NATO, Dr Charilaos Charisis and the President of the Spanish Supreme Audit Institution (TDC), Mr Ramón García Álvarez de Miranda, signed a memorandum for the External Evaluation of IBAN on 15 September in Madrid.

The External Evaluation, or peer review, is a voluntary procedure that is foreseen within the international auditing standard of International Organisation of Supreme Audit Institu-tions (INTOSAI). The Board decided to undergo this process following the North Atlantic Council’s (NAC) decision to reorganise IBAN,

Representatives of the Spanish Ministry of Defence, Air Vice-Marshall of the Quartermaster Corps of the Spanish Air Force Vicente Gimeno Aranguez and Rear Admiral of the Quartermaster Corps of the Spanish Navy Maximiliano Moya Santos also attended the event.

The peer review will take place in October and November 2014 in cooperation with the Polish Supreme Audit Institution. The report will be delivered to IBAN on 15 December 2014 and submitted to the NAC at the end of 2014.