The Audit Committee provides independent advice to the Assembly on the adequacy and effectiveness of the Court’s management, governance and oversight framework. It assists the Assembly in promoting transparency, accountability and sound financial management across the Court.
The Committee reviews matters relating to risk management, internal controls, ethics, audit activities, financial statements and the implementation of audit recommendations. It also oversees the work of internal and external assurance providers and makes recommendations on issues affecting the Court’s governance and accountability.
I. Establishment and mandate of the Audit Committee
In 2015, at its fourteenth session, the Assembly of States Parties approved the recommendations of the Committee on Budget and Finance on the re-establishment of the Audit Committee as well as the Charter of the Audit Committee.
According to its Charter, the purpose of the Audit Committee is to provide the Assembly with independent advice on the adequacy and effectiveness of the Court's management practices. In line with its mandate, the Audit Committee assists the International Criminal Court in meeting States Parties' demands for transparency and accountability, by providing oversight of its management practices in key governance areas, including:
- Values and ethics;
- Governance structure;
- Risk management;
- Internal control framework;
- Audit activity;
- External assurance providers, including the examination and monitoring of the independence of the External Auditor and of his recommendations as well as of any other questions raised by the External Auditor or by any other external assurance provider; and making recommendations to the competent organ concerning the nomination of the External Auditor.
- Management action plans; and
- Financial statements and public accountability reports.
II. Members
The Audit Committee is composed of the following five members.
III. Reports of the Audit Committee
| 2016 | ICC-ASP/15/15 (Annex VII) | - English | Français |
| 2017 | ICC-ASP/16/15 (Annex V) | - English | Français |
| 2018 | ICC-ASP/17/15 (Annex VI) | - English | Français |
| 2019 | AC-9-5 | - English | Français |
| AC-10-5 | - English | Français | |
| 2020 | AC-11-5 | - English | Français |
| AC-12-5 | - English | Français | |
| 2021 | AC-13-5 | - English | Français |
| AC-14-5 | - English | Français | |
| 2022 | AC-15-5 | - English | Français |
| AC-16-5 | - English | Français | |
| 2023 | AC-17-5 | - English | Français |
| AC-18-5 | - English | Français | |
| 2024 | AC-19-5 | - English | Français |
| AC-20-5 | - English | Français | |
| 2025 | ICC-ASP/24/6 | - web page |
| ICC-ASP/24/16 | ||
| 2026 | ICC-ASP/25/6 | - English | Français |