Audit Operations Committee
To enable the Board to discharge its mandate, an Audit Operations Committee (AOC) was established in 1976. Located at Â鶹APP Headquarters, the AOC is composed of three full-time Directors of External Audit, each representing a member of the Board, as well as the Executive Secretary of the Board. The chairperson of the Committee is rotated every two years among the Directors of External Audit and is held by France effective 1 January 2025.
The current members of the Audit Operations Committee are:
Mr. GE Sheng
Director of External Audit
The People¡¯s Republic of China
Mr. Richard Bellin
CHAIR
Director of External Audit
French Republic
Mr. Mauricio de Albuquerque Wanderley
Director of External Audit
The Federative Republic of Brazil
The AOC coordinates the work of the Board to ensure that professional standards are maintained. Coordination is achieved through:
- Review of audit plans, management letters and reports;
- Horizontal reviews of specific topics; and
- Quality assurance reviews.