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According to new NATO financial regulations, all NATO bodies should be integrating risk management into their operations. The International Board of Auditors for NATO (IBAN) has done so in order to identify and manage threats and opportunities to fulfilling its mandate and conducting its operations.

Risk workshops were organised with the participation of IBAN Board Members and senior managers on 8-10 March 2016.  During these sessions, risks were identified for each of the IBAN’s four organisational goals and their related strategic objectives.

IBAN Strategic Goals and Objectives

Strategic Goals

Objectives

(1) Contribute to the strengthening of accountability and corporate governance in NATO

Provide independent assurance that the financial statements present fairly the financial position and performance of the entity and that the funds have been properly used in compliance with the regulations in force.

Contribute to the development of a sound and consistent financial reporting environment.

Enhance relationships with key stakeholders

(2) Contribute to the improvement of the NSIP management and provide NSIP accountability

Contribute to the improvement of NATO Security Investment Programme (NSIP) management.

Provide assurance of NSIP accountability.

Improve audit efficiency and effectiveness

(3) Contribute to the improvement of the effectiveness and efficiency of NATO activities

Evaluate the effectiveness, efficiency and economy of specific NATO bodies, operations, programmes and projects.

Complete audits with the greatest potential for impact.

Develop and strengthen IBAN performance audit capability.

(4) Develop the IBAN as an innovative and proactive audit organisation

Further promote the IBAN's professional development and sharing of corporate knowledge.

Increase financial audit efficiency and effectiveness in order to improve the timeliness and content of financial audit reports.   

Implement North Atlantic Council decisions of May 2013 on IBAN Business Case.

 

Improve visibility of the IBAN.

A number of risks were identified, which comprised the inability for the IBAN to meet newly established audit deadlines; NATO’s accounting framework further deviating from accepted international standards; and the IBAN having inadequate resources to meet audit demands.The IBAN is currently reviewing these risks and establishing action plans to mitigate their impact.

The IBAN is currently reviewing these risks and establishing action plans to mitigate their impact.