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<p>We believe NATO needs to move faster on implementing the International Board of
Auditors for NATO (IBAN) recommendations. Some progress is being made. As a result
of the recent Functional Review of the NATO HQ nations have agreed additional resources
to address areas of weakness identified in risk management, internal audit and internal
control. But there is currently no consensus among allies on how to proceed with IBAN’s
Financial Performance audit recommendations. We have requested a NATO scoping paper
setting out how the organisation intends to address some of the points raised and
will continue to press for faster progress on implementing IBAN recommendations.</p>
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