The auditors also check the reliability and credibility of the accounting system and financial reports in cooperation with the external (independent) auditor. They present statements and recommendations on the processes examined, to prepare analyses and assessments for the General Assembly on how to enhance the operational efficiency of IOTA, and to improve and further develop the internal procedures.
Ms Charalambia Kaouni from Greece, who was appointed as Internal Auditor at last year’s General Assembly, will continue to serve during the period between the 29th and 30th General Assemblies. The Secretariat will later inform the General Assembly about the status of the application for IOTA’s second Internal Auditor for the 2026/2027 term.