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© Bundesrechnungshof

Das Bild zeigt Präsident des Bundesrechnungshofes, Kay Scheller, und den Vorsitzenden des IBAN, Sébastien Lepers.

Closer cooperation with NATO auditors

The Bundesrechnungshof and the International Board of Auditors for NATO (IBAN) have signed a Memorandum of Understanding (MoU) to strengthen their cooperation. The agreement is intended to place this cooperation on a common footing.

The aim of the memorandum is to systematically expand cooperation between the two institutions and to exchange and further develop standards and methods of external auditing.

President Kay Scheller, Vice President Klara Geywitz and representatives of the Bundesrechnungshof at the meeting with the IBAN delegation.

President Kay Scheller, Vice President Klara Geywitz and representatives of the Bundesrechnungshof at the meeting with the IBAN delegation.

  • © Bundesrechnungshof

Opportunities for cooperation

The MoU provides a broad framework for future cooperation. The following action has been envisaged, for example:

  • Audit exchanges and the further development of audit procedures
  • Joint training and professional development initiatives
  • Parallel audits and peer reviews
  • Exchange of unclassified information and findings from audit activities

Formal framework

The MoU was concluded on 19 May 2026 in Bonn during a visit by an IBAN delegation. It was signed by the President of the Bundesrechnungshof, Kay Scheller, and the Chair of the IBAN, Sébastian Lepers.

You may download the MoU here:

Memorandum of Understanding on Cooperation (not accessible)

Protocole d’Accord relatif à la Coopération (not accessible)

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