NATO Security Investment Programme Financial and Compliance Auditor

1. SUMMARY

The International Board of Auditors for NATO (IBAN) is an independent external audit body composed of six members appointed by the North Atlantic Council (Council) from among candidates nominated by the member countries. Board Members are responsible for their work only to the Council. The Board carries out external audits of NATO bodies assimilated entities and of the NATO Security Investment Programme (NSIP).

IBANs mandate is to assure the Council and the governments of NATO member countries that funds have been used according to authorisation and that the financial statements are accurate and give a fair view of NATOs financial situation. IBAN also evaluates NATOs activities with regard to their economy efficiency and effectiveness.

In order to achieve this mandate IBAN performs three types of audits:

• Financial audit an examination of the financial statements of NATO and nonNATO entities to check whether they are true and fair and their funds were properly used in accordance with the regulations in force.
• Performance audit an evaluation of the economy efficiency and effectiveness of NATOs activities operations and programmes.
• NSIP audit an examination of a cost statement presenting expenditures for investment projects relating to for example infrastructure equipment or information and communication systems implemented by NATO Nations or NATO entities.

IBAN conducts approximately 30 financial statement audits per year of NATO commands agencies benefit plans and other assimilated entities. IBAN also performs between 50 and 100 audits annually of NSIP cost statements presenting project expenditures incurred. In addition three or more performance audits are carried out each year. The audit teams travel to NATO and nonNATO nations to carry out their work.

The IBANs work is guided by the three core values of independence integrity and professionalism:

• Independence: IBAN is solely responsible to the Council for its work. It neither seeks nor receives instructions from any other authority.
• Integrity: IBAN conducts its work in a fair objective balanced unbiased and nonpolitical manner.
• Professionalism: IBANs work is planned executed and reported in accordance with international auditing principles and standards.

The incumbent will assist NATO Grade 20 auditors as a team member for NSIP and financial statement audits of NATO and nonNATO bodies as assigned by the Board in accordance with the auditing standards adopted by the Board. They may provide assistance to the NSIP and to the Financial Audit Specialists and Methodologists on compliance audit matters as assigned by the Board. They may act as lead auditor for NSIP audits and less complicated financial statements audits as assigned by the Board.

2. QUALIFICATIONS AND EXPERIENCE

ESSENTIAL

The incumbent must:

• possess a University degree or equivalent level of qualification;
• have at least 4 years audit experience;
• have prior audit work experience in publicsector compliance auditing preferably in a Supreme Audit Institution or comparable institution;
• have knowledge of the auditing standards promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI) and/or of the International Federation of Accountants (IFAC);
• possess knowledge of current auditing techniques including audit software;
• demonstrate strong analytical skills;
• possess excellent oral and written communication skills;
• possess the following minimum levels of NATOs official languages (English/French): V (Advanced) in one and I (Beginner) in the other;
• be able to travel extensively (approximately half the working year) throughout NATO member countries and be prepared to work outside of normal office hours if required.

DESIRABLE

The following would be considered an advantage:

• prior audit work experience in a national Supreme Audit Institution;
• membership of nationally recognised professional accountancy or auditing institutions;
• knowledge and experience in applying the International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB) and International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB);
• experience in accounting and financial management preferably in an organisation applying IPSAS and/or IFRS;
• ability to communicate audit findings to stakeholders in a clear way;
• experience in an International Organization;
• advanced level in English; and
• knowledge of other NATO member countries languages.

3. MAIN ACCOUNTABILITIES

Project Management

Assist NATO Grade 20 auditors as secondary auditor for NSIP audits and financial audits of NATO and nonNATO bodies as assigned by the Board in accordance with the auditing standards adopted by the Board. Act as lead auditor for less complicated audits as assigned by the Board in accordance with the auditing standards adopted by the Board.

Provide assistance to the Financial Audit Specialist and Methodologist on compliance audit matters as assigned by the Board and if/when required.

Expertise Development

Ensure continuous professional development of audit skills as well as knowledge of NATO NATO entities and activities and auditing practices at other International Organisations. To strengthen the impact of audit reports aim at preparing and presenting clear convincing and timely reports of the findings in accordance with the auditing standards adopted by the Board.

Information Management

Contribute to the maintenance of knowledge and information sharing within the Board. Ensure an efficient flow of information within the audit team.

Knowledge Management

Prepare and present clear convincing and timely audit reports and/or findings in accordance with the auditing standards adopted by the Board. Communicate reports and results with the Board other auditors and auditees. Control the quality quantity and relevance of data input.

Stakeholder Management

Work closely with supervisors colleagues and support staff and with management and staff of audited NATO Nations Entities and projects. Collaborate with supervisors colleagues and support staff to achieve excellent audit results. Work with NATO Officials located in Brussels Belgium and other NATO Member countries.

Perform any other duty as assigned.

4. INTERRELATIONSHIPS

During the audit process the incumbent will work closely with management supervisors and support staff at the premises of the audited NATO Nations and Entities. The ability to collaborate efficiently is an important element in achieving excellent audit results. Therefore the incumbent should be a strong communicator and have the capacity to interact with staff in many NATO Nations and Entities.

The incumbent conducts the audit work under the supervision of the Board and works closely with the Principal Auditor Senior Auditors and other Auditors. They must maintain close working contacts with officials of NATO Entities and national representatives in host countries.

Direct reports: N/a.

Indirect reports: N/a.

5. COMPETENCIES

The incumbent must demonstrate:

• Achievement: Works to meet standards;
• Analytical Thinking: Sees basic relationships;
• Clarity and Accuracy: Checks own work;
• Conceptual Thinking: Sees patterns based on life/work experience;
• Customer Service Orientation: Takes personal responsibility for correcting problems;
• Empathy: Reads nonverbal cues and understands meanings;
• Impact and Influence: Takes multiple actions to persuade;
• Initiative: Is decisive in a timesensitive situation;
• Teamwork: Cooperates.