SUMMARY:

The International Board of Auditors for NATO (IBAN) is an independent, external audit body composed of six members appointed by the North Atlantic Council (Council) from among candidates nominated by the member countries. Board Members are responsible for their work only to the Council. The Board carries out external audits of NATO bodies, assimilated entities and of the NATO Security Investment Programme (NSIP).

IBAN’s mandate is to assure the Council and the governments of NATO member countries that funds have been used according to authorisation and that the financial statements are accurate and give a fair view of NATO’s financial situation. IBAN also evaluates NATO’s activities with regard to their economy, efficiency, and effectiveness.

In order to achieve this mandate, IBAN performs three types of audits:

• Financial audit – an examination of the financial statements of NATO and nonNATO entities to check whether they are true and fair and their funds were properly used in accordance with the regulations in force;


• Performance audit – an evaluation of the economy, efficiency, and effectiveness of NATO's activities, operations and programmes;


• NSIP audit – an examination of a cost statement presenting expenditures for investment projects, relating to, for example, infrastructure, equipment or information and communication systems implemented by NATO Nations or NATO entities.

IBAN conducts approximately 30 financial statement audits per year of NATO commands, agencies, benefit plans, and other assimilated entities. IBAN also performs between 50 and 100 audits annually of NSIP cost statements presenting project expenditures incurred. In addition, three or more performance audits are carried out each year. The audit teams travel to NATO and non-NATO nations to carry out their work.

The IBAN’s work is guided by the three core values of independence, integrity and professionalism:

• Independence: IBAN is solely responsible to the Council for its work. It neither seeks nor receives instructions from any other authority;


• Integrity: IBAN conducts its work in a fair, objective, balanced, unbiased, and non-political manner;


• Professionalism: IBAN’s work is planned, executed and reported in accordance with international auditing principles and standards.

The incumbent acts as a lead auditor in performing audits of expenditures presented in cost statements of NATO-funded investment projects, as assigned by the Board, including verification of the authorisations granted and audit of the contracts awarded for the implementation of the works in accordance with NSIP regulations in force. The incumbent will also act as an audit specialist for NSIP audits conducted by IBAN. They support and assist the Senior Auditor in developing audit methodology and policy guidance for NSIP audits and in keeping the NSIP Audit Guidelines up-to-date with such guidance. The incumbent also acts as lead auditor or team member on financial statement audits of NATO and non-NATO bodies as assigned by the Board in accordance with the auditing standards adopted by the Board. They may also be assigned responsibility for other duties, on an ad hoc basis.

QUALIFICATIONS AND EXPERIENCE:

Essential

The incumbent must:

• Possess a university degree or equivalent level of qualification;


• Have at least 6 years’ relevant audit experience;


• Have prior audit work experience in public-sector compliance auditing, preferably in a Supreme Audit Institution or comparable institution;


• Have experience in performing audits of cost statements presenting expenditures of projects in compliance with specific regulations;


• Have experience in compliance audit methodology development, including updating audit manuals, designing audit procedures, and drafting practice notes and position papers;


• Have in-depth knowledge and experience in applying the auditing standards promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI) and/or of the International Federation of Accountants (IFAC);


• Possess knowledge of current auditing techniques, including audit software;


• Demonstrate strong analytical skills;


• Possess excellent oral and written communication skills;


• Possess the following minimum levels of NATO’s official languages (English/French): V (“Advanced”) in one and II (“Elementary”) in the other;


• Be able to travel extensively (approximately half the working year) throughout NATO member countries and be prepared to work outside of normal office hours, if required.

Desirable

The following would be considered an advantage:

• Membership of nationally recognised professional accountancy or auditing institutions;


• Prior audit work experience in a national Supreme Audit Institution;


• Knowledge and experience in auditing financial statements prepared in accordance with the International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB) and/or International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB);


• Ability to communicate audit findings and other complex matters to stakeholders in a clear way;


• Experience in technical project audits verifying compliance of the project implemented with technical standards and requirements;


• Experience in an International Organisation;


• Advanced level of English;


• Knowledge of other NATO member countries' languages.

MAIN ACCOUNTABILITIES:

Project Management

Act as lead auditor or team member on audits of NSIP expenditures presented in cost statements of NATO-funded investment projects as assigned by the Board, in accordance with the auditing standards adopted by the Board. Act as lead auditor or team member on financial statement audits of NATO and non-NATO bodies as assigned by the Board, in accordance with the auditing standards adopted by the Board.

Act as an audit specialist for NSIP audits conducted by IBAN. Support and assist the Senior Auditor in developing audit methodology and policy guidance for NSIP audits and in keeping the NSIP Audit Guidelines up-to-date with such guidance. Support the preparation of the positions of the Board on governance, auditing and other NSIP related issues. Take part in providing feedback on NATO Committees’ reports on IBAN NSIP audit reports.

Expertise Development 

Ensure continuous professional development of audit skills as well as knowledge of NATO, NATO entities, the NSIP Programme and activities and auditing practices at other International Organisations. To strengthen the impact of audit reports, aim at preparing and presenting clear, convincing and timely reports of the findings in accordance with the auditing standards adopted by the Board. Stay updated on the evolution/changes of the applicable auditing standards and NSIP regulations. Participate as required in internal and external meetings with the NATO NSIP community supporting IBANs position related to governance, auditing and NSIP related issues.

Information Management 

Contribute to the maintenance of knowledge and information sharing within the Board. Ensure an efficient flow of information within the audit team. Assist the Principal Auditor and Senior Auditors in designing and proposing periodical training plans and materials for auditors in cooperation with the Board Member responsible for professional development. Take part in the training and on-the-job mentoring of auditors and assist the Principal Auditor and Senior Auditors in instructing newly appointed auditors in the conduct of NSIP audits.

Knowledge Management 

Prepare and present clear, convincing and timely audit reports and/or findings in accordance with the auditing standards adopted by the Board. Communicate reports and results with the Board, other auditors and auditees. Control the quality, quantity and relevance of data input.

Stakeholder Management 

Work closely with supervisors, colleagues and support staff and with management and staff of audited NATO Nations, Entities and projects. Collaborate with supervisors, colleagues and support staff to achieve excellent audit results. Work with NATO Officials located in Brussels, Belgium and other NATO Member countries.

Perform any other duty as assigned.

INTERRELATIONSHIPS:

During the audit process, the incumbent will work closely with management, supervisors, and support staff at the premises of the audited NATO Nations and Entities. The ability to collaborate efficiently is an important element in achieving excellent audit results. Therefore, the incumbent should be a strong communicator and have the capacity to interact with staff in many NATO Nations and Entities.

The incumbent conducts the audit work under the supervision of the Board and works closely with the Principal Auditor, Senior Auditors and other Auditors. They must maintain close working contacts with officials of NATO Entities and national representatives in host countries.

• Direct reports: N/a;


• Indirect reports: N/a.

COMPETENCIES:

The incumbent must demonstrate:

• Achievement: Works to meet standards;


• Analytical Thinking: Sees basic relationships;


• Clarity and Accuracy: Checks own work;


• Conceptual Thinking: Sees patterns based on life/work experience;


• Customer Service Orientation: Takes personal responsibility for correcting problems;


• Empathy: Reads non-verbal cues and understands meanings;


• Impact and Influence: Takes multiple actions to persuade;


• Initiative: Is decisive in a time-sensitive situation;


• Teamwork: Co-operates.

CONTRACT:

Contract to be offered to the successful applicant (if non-seconded): Following a first three year definite contract with satisfactory performance and professional conduct, and if it is in the operational interests of IBAN, the staff member will be offered an indefinite duration contract.

Contract clause applicable

Following a first three year definite contract with satisfactory performance and professional conduct, and if it is in the operational interests of IBAN, the staff member will be offered an indefinite duration contract. If the successful applicant is seconded from the national administration of one of NATO’s member States, a 3-year definite duration contract will be offered, which, may be renewed for a further period of up to 3 years subject also to the agreement of the national authority concerned. Serving NATO staff will be offered a contract in accordance with the IBAN Charter and NATO Civilian Personnel Regulations.

USEFUL INFORMATION REGARDING APPLICATION AND RECRUITMENT PROCESS:

Please note that we can only accept applications from nationals of NATO member countries. Applications must be submitted using e-recruitment system, as applicable:

• For NATO civilian staff members only: Please apply via the internal recruitment portal (link);


• For all other applications: www.nato.int/recruitment.

Before you apply to any position, we encourage you to click here and watch our video providing 6 tips to prepare you for your application and recruitment process. Do you have questions on the application process in the system and not sure how to proceed? Click here for a video containing the information you need to successfully submit your application on time.

More information about the recruitment process and conditions of employment, can be found at our website (http://www.nato.int/cps/en/natolive/recruit-hq-e.htm).

Appointment will be subject to receipt of a security clearance (provided by the national Authorities of the selected candidate), approval of the candidate’s medical file by the NATO Medical Adviser, verification of your study(ies) and work experience, and the successful completion of the accreditation and notification process by the relevant authorities.

NATO will not accept any phase of the recruitment and selection prepared, in whole or in part, by means of generative artificial-intelligence (AI) tools, including and without limitation to chatbots, such as Chat Generative Pre-trained Transformer (Chat GPT), or other language generating tools. NATO reserves the right to screen applications to identify the use of such tools. All applications prepared, in whole or in part, by means of such generative or creative AI applications may be rejected without further consideration at NATO’s sole discretion, and NATO reserves the right to take further steps in such cases as appropriate.

ADDITIONAL INFORMATION:

• NATO is committed to diversity and inclusion, and strives to provide equal access to employment, advancement and retention, independent of gender, age, nationality, ethnic origin, religion or belief, cultural background, sexual orientation, and disability. NATO welcomes applications of nationals from all member Nations, and strongly encourages women to apply. NATO is committed to fostering an inclusive and accessible working environment, where all candidates living with disabilities can fully participate in the recruitment and selection process. If you require reasonable accommodation, please inform us during your selection process;


• Candidates will be required to provide documented medical evidence to support their request for accommodation. Building Integrity is a key element of NATO’s core tasks;


• As an employer, NATO values commitment to the principles of integrity, transparency and accountability in accordance with international norms and practices established for the defence and related security sector. Selected candidates are expected to be role models of integrity, and to promote good governance through ongoing efforts in their work;


• Due to the broad interest in NATO and the large number of potential candidates, telephone or e-mail enquiries cannot be dealt with. Applicants who are not successful in this competition may be offered an appointment to another post of a similar nature, albeit at the same or a lower grade, provided they meet the necessary requirements. The nature of this position may require the staff member at times to be called upon to travel for work and/or to work outside normal office hours. The organization offers several worklife policies including Teleworking and Flexible Working arrangements (Flexitime) subject to business requirements;


• Please note that the International Staff at NATO Headquarters in Brussels, Belgium is a non-smoking environment.

For information about the NATO Single Salary Scale (Grading, Allowances, etc.) please visit our website. Detailed data is available under the Salary and Benefits tab. NATO does not charge any application, processing, training, interviewing, testing or other fee in connection with the application or recruitment process. For more info please click here.