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In an effort to enhance its procedures and benefit from the expertise of other institutions, the International Board of Auditors for NATO (IBAN) has initiated bilateral cooperation with a number of the Supreme Audit Institutions in NATO member countries, as well as with audit offices from European and international organisations.
In the context of this bilateral cooperation, the Turkish Court of Accounts assigned a senior performance auditor to the IBAN for a period of three months. The NATO auditors also worked with the United Kingdom’s National Audit Office to improve IBAN reports. In addition, the Netherlands Court of Audit collaborates with the IBAN on transparency issues. Two of its senior representatives delivered a lecture to IBAN on ways to further improve reporting.
The IBAN is also liaising with the European Court of Auditors (ECA). On 13 March, two ECA senior auditors, Dr Ralph Otte and Mr Paul Sime, delivered a lecture and exchanged views with IBAN staff on professional standards and best practice guidelines. IBAN audit staff were also given access to the ECA training programme.