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Audit of international bodies

The Comptroller & Auditor General (C&AG) is the appointed external auditor of a number of international bodies, including the United Nations.

The General Assembly of the United Nations appoints three members to the Board of Auditors, each of whom must be an auditor general (or officer holding the equivalent title) of a member state and each of whom serves for six years. The members of the board have joint responsibility for the audits.

International technical co-operation

As one of the world’s leading Supreme Audit Institutions (SAI), the NAO receives many requests for assistance and advice. It meets these requests by:

• Delivering a small programme of fee for service capacity building support – sending NAO experts overseas – for example to conduct organisational reviews, deliver training or help supervise pilot audits.
• Hosting inward visits from partner SAIs and Parliaments.
• Using electronic alerts and social media to ensure that partner SAIs are aware of new developments in the NAO and by responding to requests for advice and access to documents.

International relations

As the Supreme Audit Institution (SAI) of the United Kingdom, the NAO meets a range of international obligations. The role we play within the INTOSAI, EUROSAI and contact committee structures is commensurate with the standing of the UK and we participate in a range of activities.

European Union

Under the EC Treaty, the NAO co-operates with the European Court of Auditors (ECA) on EU matters and has put in place structures designed to facilitate this process.

In addition, also under the Treaty, the NAO participates in meetings of the Contact Committee which provides a forum for the ECA and the SAIs of Member States to consider and deal with EU external audit and accountability issues.


As the UK SAI, the NAO is also a member of INTOSAI (the International Organisation of Supreme Audit Institutions) the worldwide organisation of government external auditors. INTOSAI’s strategic priorities focus on developing professional standards, the capacity building of SAIs and the sharing of knowledge and experience between SAIs. In turn these priorities influence the way in which the NAO organises the work it undertakes with other SAIs.


The NAO is also a member of EUROSAI – the European regional group within INTOSAI. EUROSAI shares INTOSAI’s objectives though its activities have a European perspective recognising the geographical, historic and cultural links between its members.

Commonwealth Auditors General Conference

We also participate in the work done within the group of Commonwealth Auditors General to deal with matters of mutual technical and professional interest for the group of Commonwealth SAIs.


The C&AG is currently a member of the Governing Board of the INTOSAI Development Initiative (IDI) – a non-profit organisation that aims to enhance the institutional capacity of SAIs in developing countries.

For a comprehensive overview of our international work, please download A Guide to the NAO’s International Work.