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Iraq 2013 ENG

The Federal Board of Supreme Audit of Iraq (FBSA) invited the Netherlands Court of Audit (NCA) to conduct a peer review of its performance audit function. In 2011 the President of the NCA agreed to investigate the possibilities of a peer review being included in the bilateral cooperation programme between the NCA and the FBSA. This programme involves the development of a new approach to performance auditing and assistance in its application.

According to the Memorandum of Understanding the objectives of the peer review were:

  • to provide the FBSA with an independent opinion on its performance audit function and the extent to which it complies with the International Standards of Supreme Audit Institutions (ISSAIs) and international best practice and is in accordance with the requirements and standards of national work;
  • to identify opportunities for improvement to the FBSA’s performance audit function (including the quality management framework).

The peer review was carried out in 2013 by a peer review team from the Netherlands Court of Audit (NCA). The members of the peer review team were:

  • Ms Marlies Burm (Audit Manager, peer review team leader)
  • Mr Harry Kramer (Senior Counsellor to the Board)
  • Mr Paul Mantelaers (Senior Performance Auditor)