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Part 12 Financing: Financement, Art.118 Annual audit/Vérification annuelle des comptes

William A. Schabas

From: The International Criminal Court: A Commentary on the Rome Statute (2nd Edition)

William A Schabas

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2021. All Rights Reserved.date: 17 January 2021

Subject(s):
Elements of crimes — International criminal law, victims — International criminal law, conduct of proceedings — Evidence

This chapter comments on Article 118 of the Rome Statute of the International Criminal Court. Article 118 provides for appointment of an independent auditor to audit the records, books, and accounts of the Court, including its annual financial statements. The article, however, does not identify the body responsible for this task. Specific provision for the audit appears in the Financial Regulations and Rules, adopted at the first session of the Assembly of States Parties. They declare that the Assembly appoints the Auditor, which may be ‘an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title’. The Auditor is appointed for a renewable term of four years. The Court also has an Office of Internal Audit.

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