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Audit Mandates at International and Supranational Organisations

International organisations are financed from the national budgets of their member states. Germany is a member of more than 200 international organisations, and almost always the second or third largest contributor.

The independent external audit of international organisations by the Supreme Audit Institutions of the member states is provided for by INTOSAI’s international standards. Following an invitation to tender, the heads of national SAIs may apply for assuming these audit mandates.

For many years, the Bundesrechnungshof has held mandates as external auditor of international organisations.

On 13 November 2015, the General Assembly of the United Nations appointed Kay Scheller, the President of the Bundesrechnungshof, as a member of the United Nations Board of Auditors. His six-year term began on 1 July 2016. The Board of Auditors audits and certifies the financial statements of more than 20 United Nations organisations and peacekeeping missions. The Board also reports on management issues that come within the remit of United Nations.

In addition, the President of the Bundesrechnungshof serves as External Auditor of the World Trade Organization (WTO).

In addition, the Bundesrechnungshof holds audit mandates at a number of other organisations.

Moreover, one of our Members currently chairs the Board of Auditors of the European Stability Mechanism (ESM).


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