{"id":1570,"date":"2022-12-30T10:48:26","date_gmt":"2022-12-30T09:48:26","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=1570"},"modified":"2023-03-28T13:35:21","modified_gmt":"2023-03-28T11:35:21","slug":"nato-egyuttmukodes","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/nato-egyuttmukodes","title":{"rendered":"IBAN – NATO AUDIT"},"content":{"rendered":"
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Az \u00c9szak-atlanti Szerz\u0151d\u00e9s Szervezet\u00e9nek Nemzetk\u00f6zi Sz\u00e1mvev\u0151 Test\u00fclete<\/a> (International Board of Auditors for NATO – IBAN) a NATO hat tagb\u00f3l \u00e1ll\u00f3, f\u00fcggetlen, k\u00fcls\u0151 ellen\u0151rz\u0151 szerve, amely az \u00c9szak-atlanti Tan\u00e1csnak tartozik besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9ggel. Az ellen\u0151rz\u0151 szervet n\u00e9gy \u00e9vvel a NATO alap\u00edt\u00f3 okirat al\u00e1\u00edr\u00e1sa ut\u00e1n, 1953-ban, az INTOSAI alap\u00edt\u00e1s\u00e1nak \u00e9v\u00e9ben hozt\u00e1k l\u00e9tre. A szervezet m\u0171k\u00f6d\u00e9si rendj\u00e9t meghat\u00e1roz\u00f3 Alapszab\u00e1ly szerint f\u0151 feladata, hogy az \u00c9szak-atlanti Tan\u00e1cs (North Atlantic Council – NAC) \u00e9s a NATO-tagorsz\u00e1gok korm\u00e1nyai sz\u00e1m\u00e1ra bizonyoss\u00e1got ny\u00fajtson arr\u00f3l, hogy a k\u00f6z\u00f6s p\u00e9nzeszk\u00f6z\u00f6ket megfelel\u0151en haszn\u00e1lt\u00e1k fel az enged\u00e9lyezett kiad\u00e1sok rendez\u00e9s\u00e9re. A NATO Sz\u00e1mvev\u0151sz\u00e9k\u00e9nek munk\u00e1j\u00e1t h\u00e1rom alapvet\u0151 \u00e9rt\u00e9k vez\u00e9rli: a f\u00fcggetlens\u00e9g, az integrit\u00e1s \u00e9s a szakmais\u00e1g.<\/p>\n

Az IBAN h\u00e1romf\u00e9le ellen\u0151rz\u00e9st v\u00e9gez: a NATO szerveinek p\u00e9nz\u00fcgyi ellen\u0151rz\u00e9s\u00e9t, a NATO teljes\u00edtm\u00e9ny\u00e9nek ellen\u0151rz\u00e9s\u00e9t, valamint a NATO Biztons\u00e1gi Beruh\u00e1z\u00e1si Programj\u00e1nak (NSIP) p\u00e9nz\u00fcgyi ellen\u0151rz\u00e9s\u00e9t. Az ellen\u0151rz\u00e9sek igazol\u00e1s (Certificate of Final Financial Acceptance – COFFA) kiad\u00e1s\u00e1val z\u00e1rulnak. Az IBAN tev\u00e9kenys\u00e9g\u00e9nek eredm\u00e9ny\u00e9r\u0151l \u00e9ves jelent\u00e9st k\u00e9sz\u00edt, amelyre az \u00c9szak-atlanti Tan\u00e1cs d\u00f6nt\u00e9se \u00e9rtelm\u00e9ben a nemzeti legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek \u00e9szrev\u00e9teleket tehetnek, \u00e9s ad-hoc jelleggel megvitathatj\u00e1k azt a NATO Nemzetk\u00f6zi Sz\u00e1mvev\u0151 Test\u00fclet\u00e9vel. A NATO tagorsz\u00e1gok nemzeti legf\u0151bb ellen\u0151rz\u0151 szerveinek szakmai kapcsolatrendszer\u00e9t a rendszeres id\u0151k\u00f6z\u00f6nk\u00e9nt megrendezett V\u00e9delmi Ellen\u0151rz\u00e9si Szemin\u00e1riumok teszik teljess\u00e9.\u00a0<\/p>\n

Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k, valamint a Test\u00fclet k\u00f6z\u00f6tti szakmai kapcsolat ki\u00e9p\u00edt\u00e9se m\u00e1r Magyarorsz\u00e1g NATO tags\u00e1ga (1999) el\u0151tt megkezd\u0151d\u00f6tt. A Test\u00fclet akkori eln\u00f6k\u00e9nek megh\u00edv\u00e1s\u00e1ra az els\u0151 \u00c1SZ k\u00fcld\u00f6tts\u00e9g l\u00e1togat\u00e1st tett Br\u00fcsszelben, \u00e9s megismerkedett a NATO sz\u00e1mvev\u0151k munk\u00e1j\u00e1val. A v\u00e9delmi ter\u00fclet ellen\u0151rz\u00e9s\u00e9\u00e9rt felel\u0151s sz\u00e1mvev\u0151ink rendszeresen r\u00e9szt vettek a Test\u00fclet saj\u00e1t sz\u00e1mvev\u0151i r\u00e9sz\u00e9re szervezett tov\u00e1bbk\u00e9pz\u00e9seken. Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k a NATO tagorsz\u00e1gok sz\u00e1mvev\u0151sz\u00e9keinek bizalm\u00e1b\u00f3l, az \u00faj tagorsz\u00e1gok legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyei k\u00f6z\u00fcl els\u0151k\u00e9nt rendezhetett v\u00e9delmi szemin\u00e1riumot Budapesten.<\/p>\n

<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"Az \u00c9szak-atlanti Szerz\u0151d\u00e9s Szervezet\u00e9nek Nemzetk\u00f6zi Sz\u00e1mvev\u0151 Test\u00fclete (International Board of Auditors for NATO – IBAN) a NATO hat tagb\u00f3l \u00e1ll\u00f3, f\u00fcggetlen, k\u00fcls\u0151 ellen\u0151rz\u0151 szerve, amely az \u00c9szak-atlanti Tan\u00e1csnak tartozik besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9ggel. Az ellen\u0151rz\u0151 szervet n\u00e9gy \u00e9vvel a NATO alap\u00edt\u00f3 okirat al\u00e1\u00edr\u00e1sa ut\u00e1n, 1953-ban, az INTOSAI alap\u00edt\u00e1s\u00e1nak \u00e9v\u00e9ben hozt\u00e1k l\u00e9tre. A szervezet m\u0171k\u00f6d\u00e9si rendj\u00e9t meghat\u00e1roz\u00f3 Alapszab\u00e1ly […]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[],"class_list":["post-1570","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nIBAN - NATO AUDIT - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/nato-egyuttmukodes\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IBAN - NATO AUDIT - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"Az \u00c9szak-atlanti Szerz\u0151d\u00e9s Szervezet\u00e9nek Nemzetk\u00f6zi Sz\u00e1mvev\u0151 Test\u00fclete (International Board of Auditors for NATO – IBAN) a NATO hat tagb\u00f3l \u00e1ll\u00f3, f\u00fcggetlen, k\u00fcls\u0151 ellen\u0151rz\u0151 szerve, amely az \u00c9szak-atlanti Tan\u00e1csnak tartozik besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9ggel. 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