The First President of the French Cour des comptes has been appointed as the External Auditor of the CTBTO Preparatory Commission on 18 November 2008, for a two-year renewable mandate. The Financial Regulations and Rules adopted by the Preparatory Commission (Regulation 13.1) provide for the appointment of an external auditor, who shall be the Auditor-General (or an officer holding the equivalent post) of a Member State of the Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization.
The external auditor mandate consists in expressing every year an opinion and to issue a report on the financial statements of the organization. Moreover, Regulation 13.4 of the Financial Regulations and Rules specifies that: “The External Auditor may make observations with respect to the regularity, economy, efficiency and effectiveness of the financial procedures, the accounting system, the internal financial controls and, in general, with respect to the administration and management of the Commission”.
The CTBTO’s External Auditor performs his audits in accordance with Regulation 13.3 of the Financial Regulations and Rules, by applying the Common Auditing Standards of the Panel of External Auditors of the United Nations, Specialized Agencies and the International Atomic Energy Agency, which are the ISA and ISSAI standards.