The Organisation for Economic Co-operation and Development (OECD) is a unique forum where countries accepting the principles of representative democracy and a free market economy (including Hungary since its membership in 1996) work together to address and co-ordinate economic, trade and financial issues. In its present form, OECD started its operation in 1961. The mission of the organisation is to help the governments of member countries to achieve sustainable economic growth and employment, to raise the standard of living in member countries while maintaining financial stability in order to contribute to the development of the world economy.

A Board of Auditors performs independent external auditing of OECD financial management. It certifies the financial statements, reviews the budget, and audits the execution of the budget. The independence of the OECD Board of Auditors is ensured by the direct reporting obligation to the Council composed of representatives of each member country, as well as by its independent position in the control architecture.

The Board is composed of four, suitably qualified government audit officials. Members of the Board are appointed by the Council on the basis of a proposal for nomination by the individual member country. The representative of France - being the host country - is a permanent Board member, while the remaining three Board members are appointed based on a rotation system for a period of four years. A representative of the State Audit Office of Hungary was a member of the OECD Board of Auditors between 2003 and 2006.