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IBAN and NATO Internal Auditors: Strengthening Coordination and Professional Dialogue
03 September 2026
2 MIN READ
Brussels, 2026 — The International Board of Auditors for NATO (IBAN) on Thursday, 3 September 2026 welcomed representatives of the NATO Audit Working Group for a first meeting dedicated to strengthening dialogue and cooperation between the Alliance’s internal and external audit communities.
The meeting was opened by Mr Sébastien Lepers, Chair of the International Board of Auditors for NATO (IBAN), and Mr Nicolas Crabbé, Head of NATO’s Internal Oversight Service (IOS). The meeting marked an important step towards establishing a regular professional dialogue between the two audit communities, while fully respecting their respective mandates and independence.
The discussions provided an opportunity to exchange views on the roles, responsibilities and methodologies of internal and external audit within NATO. Participants emphasised the importance of maintaining a clear distinction between the two functions, while ensuring appropriate communication, information sharing and coordination.
In his opening remarks, Mr Sébastien Lepers, Chair of IBAN, stressed: “Internal and external audit must remain independent, but independence should not mean isolation. Constructive dialogue and appropriate coordination can strengthen overall oversight across the Alliance.”
In particular, the exchange highlighted the value of avoiding unnecessary duplication of work and of sharing relevant information where appropriate. In the field of financial audit, external auditors may, where relevant and in accordance with applicable professional standards, consider the work of internal audit. Performance audit, however, has its own specific objectives and methodological approach.
Participants also discussed professional standards, audit methodologies and good practices, as well as the evolving challenges faced by auditors in a complex security and governance environment.
Strong and independent audit arrangements contribute to sound governance, accountability and confidence in the management of NATO’s common resources. Internal and external audit have different mandates and responsibilities, but complementary perspectives that can contribute to a stronger overall assurance framework.
The meeting is intended to become a regular annual event between IBAN and the NATO Audit Working Group. The next meeting is expected to take place in 2027, with the date to be agreed jointly in order, as far as possible, to accommodate the availability of the largest possible number of participants.
Regular dialogue will provide an opportunity to address issues of common professional interest, exchange experience and good practices, and further strengthen coordination while preserving the independence and distinct responsibilities of each audit function.
IBAN remains committed to constructive cooperation across NATO’s audit community, contributing to effective oversight, accountability and good governance throughout the Alliance.