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Every spring, the International Board of Auditors for NATO (IBAN) prepares an Annual Activities Report (AAR) for the North Atlantic Council (NAC). This report is discussed with representatives of the NATO Supreme Audit Institutions at the annual meeting of Competent National Audit Bodies (CNAB). Prior to being presented to the NAC, the AAR, along with the comments of the CNAB, is presented to the Resource Policy and Planning Board.

The CNAB took place on 9 May 2017 and 23 nations participated to discuss the IBAN’s 2016 AAR: Albania, Belgium, Canada, Croatia, the Czech Republic, Denmark, Estonia, France, Germany, Greece, Italy, Latvia, Lithuania, Luxembourg, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Spain, Turkey and the United States.

CNAB members expressed very positive views of IBAN’s 2016 work detailed in the Annual Activities Report. The main points raised by the CNAB were:

  • the need for consolidated financial statements at the NATO level, specifically focusing on common-funded NATO bodies; and
  • the value in establishing an independent audit committee in NATO to address IBAN’s reports.

They also congratulated IBAN on its performance audit work and noted with appreciation that IBAN had exceeded its target of assigning 25 per cent of its staff resources to performance audit.

The CNAB also were pleased to note the publication of IBAN reports is a success for improving transparency and accountability in NATO.