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Bucharest conference brings together international audit community to discuss transparency and accountability in defence spending
16 September 2026
3 MIN READ
Bucharest, 11 September 2026 — The International Board of Auditors for NATO (IBAN) and the Romanian Court of Accounts jointly organised the international conference “Transparency and Accountability in Defence Spending”, held in Bucharest on 10 and 11 September 2026.
The conference was officially opened by Mr Radu-Dinel Miruță, Deputy Prime Minister and Minister of National Defence of Romania, Ms Mirela Călugăreanu, President of the Romanian Court of Accounts, and Mr Sébastien Lepers, Chair of the International Board of Auditors for NATO (IBAN). Their participation underlined the importance attached to transparency, accountability and independent oversight in the management of defence resources.
The conference brought together representatives of Supreme Audit Institutions (SAIs), international audit institutions and defence audit communities from 17 countries, providing a unique forum for sharing experiences and discussing the challenges facing public auditors in the defence and security sector.
The opening session addressed the strategic importance of transparency, accountability and effective oversight at a time when defence spending is increasing across the Euro-Atlantic area.
The discussions highlighted the essential contribution of independent external audit to sound public governance and to maintaining confidence in the use of public resources, while recognising the legitimate requirements of confidentiality associated with defence and security.
A central theme throughout the conference was the need to strike an appropriate balance between transparency and the protection of sensitive information in the defence sector. While the nature of many defence activities may restrict the disclosure of certain information, this should not weaken the principles of accountability, independent oversight and sound financial management.
In his opening remarks, Mr Sébastien Lepers, Chair of IBAN, stressed that “security cannot mean the absence of transparency and accountability”, while emphasising the need to strike the right balance between transparency, accountability, legitimacy and the confidentiality required to protect security interests.
The conference also addressed the evolving role of auditors in an increasingly complex defence environment. Major investment programmes, rapidly developing technologies, changing procurement models and new security requirements are creating new challenges for audit institutions. Auditors must therefore continue to adapt their methodologies, develop specialised expertise and strengthen their ability to assess not only compliance, but also economy, efficiency and effectiveness.
The second day of the conference was specifically dedicated to the professional audit community. It provided a practical platform for managers and auditors to exchange experiences, methodologies and good practices in the fields of financial, performance and defence-related auditing.
These exchanges highlighted the value of international cooperation between audit institutions. Although national and international audit bodies operate under different mandates and legal frameworks, they face many common challenges. Sharing methodologies and lessons learned can contribute to stronger audit practices and more effective public oversight.
The conference also provided an opportunity to further develop professional networks between IBAN and Allied Supreme Audit Institutions, reinforcing the role of international cooperation in strengthening public audit in the defence sector.
IBAN warmly thanks the Romanian Court of Accounts and its President, Ms Mirela Călugăreanu, for hosting and co-organising the conference, as well as Minister Radu-Dinel Miruță, all speakers, participating institutions and auditors for their valuable contributions.
The discussions in Bucharest reaffirmed a shared principle: security and accountability are not competing objectives. Effective oversight, transparency and sound governance are essential to maintaining trust in the institutions responsible for protecting our societies.
For IBAN, the conference represents another important step in strengthening dialogue and cooperation among the international audit community and in promoting high professional standards in the audit of defence and security expenditure.
IBAN participants from left to right: Paula Gomez-Trueba Santamaria (Performance Auditor), Patrick Alix (Senior Financial Auditor), Sébastien Lepers (IBAN Chair), Viveca Norman (Board Member), Carlo Mancinelli (Board Member), Koen Van Der Bracht (Performance Auditor), Marie-Josée Bouffard (Performance Auditor)