International Bureau of Education
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Audit report on the International Bureau of Education (IBE)

The External Auditor conducted an audit of the International Bureau of Education (IBE) in Geneva from 9 to 20 May 2011. This is the first review of the IBE’s accounts by the French External Auditor. It was requested by the Institute’s Council and its Administrative Group.


The audit focused on the IBE’s accounts for the 2010 financial period and on its administrative and financial management. The External Auditor sought to ascertain whether the expenses shown in the financial statements for the period ended 31 December 2010 were consistent with the objectives approved by the governing body, whether revenue and expenses were classified in accordance with the Financial Regulations and whether the financial statements presented fairly, in all material respects, the financial position as at 31 December 2010. The audit also covered follow- up action on the recommendations of previous audits. A test examination of the supporting documents was conducted.