External Audit Committee

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External Audit Committee

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Mandate and responsibilities

• The External Audit Committee (EAC) has three members, all of whom are independent of the IMF and its Executive Board.
• The EAC reports to the Board of Governors.
• The EAC is responsible for the oversight of the IMF's:
  • external audit,
  • internal audit,
  • financial accounting and reporting,
  • risk management,
  • internal control functions.
• EAC members each have the accounting and financial expertise required to fulfill the EAC's oversight responsibilities.
• Last Updated: November 1, 2025

Composition and member profiles

• The members of the IMF's External Audit Committee are:
  • Mr. Tamai
  • Has served as a member of the Fund’s External Audit Committee since November 2023.
  • Certified public accountant with 34 years of experience in audits of financial statements and internal control.
  • Currently an independent consultant providing advice to start-up audit firms and mentoring young auditors.
  • Previously spent 33 years at Deloitte Touche Tohmatsu, including 17 years as a partner.
  • Led audits of multinational companies in Japan and the Japanese subsidiaries of companies incorporated in the United States, Europe, and Singapore.
  • Acquired extensive experience in the accounting and auditing standards of Japan and the United States, along with the International Financial Reporting Standards (IFRS), and the International Standards on Auditing.
  • Responsibilities included internal inspections of audit engagements, coaching audit partners, and non-audit services including advisories on internal audit, internal control, and IFRS implementation.
  • Gained international experience through a four year secondment to the United States and leadership of global audit teams with partners from a diverse number of developed and emerging countries.
  • Ms. Ingram
  • Appointed to the Fund’s External Audit Committee in November 2024.
  • Principal at Cath Ingram Advisory, providing governance, risk, and assurance services to the Public Sector.
  • Chairs and serves as an independent member on several Audit and Risk Committees for the Australian Government.
  • Executive Coach focused on developing leaders and businesses.
  • Career spanning 37 years, including Office Chairperson and senior Partner at KPMG’s Canberra office.
  • Registered company auditor for over 20 years, leading audits for major Australian Government agencies and publicly listed companies in the financial and property sectors.
  • Experience in internal and external audit and specialist skills in independent program assurance for large, complex IT dependent public sector reforms.
  • Former KPMG Account Leader for services to the Australian Government and previously National Partner in Charge of Internal Audit and Risk.
  • Fellow of the Institute of Chartered Accountants in Australia and New Zealand and holds a Bachelor’s Degree in Accounting.
  • Mr. Huppé
  • Has served as a member of the Fund’s External Audit Committee since November 2025.
  • Retired from the Canadian federal government in 2024; served as Comptroller General of Canada from 2017 to 2024.
  • As Comptroller General, responsible for government-wide direction and leadership for financial management, internal audit, federal assets and acquired services (project management).
  • Led the Financial Management Transformation initiative within the Government of Canada.
  • Entered the public service in 1992 at Global Affairs Canada in the Financial Services Division.
  • Prior roles include Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch at the Canada Revenue Agency, and Chief Financial Officer at Fisheries and Oceans Canada.
  • Holds a bachelor’s degree in finance from the Université du Québec and a master’s in public administration from l’École nationale d’administration publique de Gatineau.
  • Chartered Professional Accountant (CPA) and holds the designation of Fellow of the Order of Chartered Professional Accountants of Quebec.

Governance documents and standards referenced

• Terms of Reference of the External Audit Committee.
• References to International Financial Reporting Standards (IFRS) and the International Standards on Auditing in member experience summaries.

Content in this bundle

• Terms of Reference (PDF)

References

• Annual Reports of the Executive Board