The First President of the French Cour des comptes has been appointed as the External Auditor of the International Criminal Court (ICC), on 21 December 2011, for a four-year mandate (financial years 2012-2015) and two additional two-year mandate (financial years 2016-2019), and finally extended to the financial year 2020.
The Financial Regulations and Rules adopted by the ICC and particularly Regulation 12.1 indicates that “the Assembly of States Parties shall appoint an Auditor, which may be an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title.”
Regulation 12.2 of the ICC Financial Regulations and Rules states that “the audit shall be conducted in conformity with generally accepted common auditing standards, subject to any special directions of the Assembly of States Parties”.
The External Auditor’s role is to “make observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the Court” (Regulation 12.3). Audits are performed by the Cour des comptes in compliance with International Standards on Auditing (ISAs) and International Standards of Supreme Audit Institutions (ISSAI).