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Last Updated: November 1, 2025
External Audit Committee
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Last Updated: November 1, 2025
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 and is responsible for the oversight of the IMF's external audit, internal audit, financial accounting and reporting, risk management and internal control functions. EAC members each have the accounting and financial expertise required to fulfill the EAC's oversight responsibilities. The members of the IMF's External Audit Committee:
Terms of Reference of the External Audit Committee
Mr. Tamai has served as a member of the Fund’s External Audit Committee since November 2023.
Mr. Tamai is a certified public accountant with 34 years of experience in audits of financial statements and internal control. He is currently an independent consultant providing advice to start-up audit firms and mentoring young auditors.
Prior to that, Mr. Tamai dedicated 33 years to Deloitte Touche Tohmatsu, where he served for 17 years as a partner. He led audits of multinational companies in Japan and the Japanese subsidiaries of companies incorporated in the United States, Europe, and Singapore. There, he acquired extensive experience in the accounting and auditing standards of both Japan and the United States, along with the International Financial Reporting Standards (IFRS), and the International Standards on Auditing. His responsibilities encompassed internal inspections of audit engagements, coaching audit partners, and various non-audit services including advisories on internal audit, internal control, and IFRS implementation.
Mr. Tamai gained a strong foothold in the international environment through a four year secondment to the United States, coupled with his leadership of global audit teams alongside partners from a diverse number of developed and emerging countries.
Ms. Ingram was appointed to the Fund’s External Audit Committee in November 2024.
Ms. Ingram is currently the Principal at Cath Ingram Advisory, where she provides governance, risk, and assurance services to the Public Sector. She also chairs and serves as an independent member on several Audit and Risk Committees for the Australian Government. Ms. Ingram is also an Executive Coach, helping to develop leaders and businesses.
With a career spanning 37 years, Ms. Ingram has held prominent positions, including Office Chairperson and senior Partner at KPMG’s Canberra office. She was a registered company auditor for over 20 years, leading audits for major Australian Government agencies and publicly listed companies in the financial and property sectors. In addition to her experience as an internal and external audit professional, she has specialist skills in the provision of independent program assurance for large, complex IT dependent public sector reforms.
Ms. Ingram was also the KPMG Account Leader for services to the Australian Government and previously served as the National Partner in Charge of Internal Audit and Risk.
Ms. Ingram is a 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.
Mr. Huppé retired from the Canadian federal government in 2024, prior to his retirement he served as the Comptroller General of Canada from 2017 to 2024. During his tenure as Comptroller General, Mr. Huppé was responsible for government-wide direction and leadership for financial management, internal audit, federal assets and acquired services (project management). He also led the Financial Management Transformation initiative within the Government of Canada.
Mr. Huppé entered the public service in 1992, when he joined Global Affairs Canada, where he held various positions within the Financial Services Division. Prior to being appointed Comptroller General, he occupied the role of Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch at the Canada Revenue Agency. He has also been the Chief Financial Officer at Fisheries and Oceans Canada, where he ensured sound financial management and provided leadership on all corporate planning, risk management and evaluation functions.
Mr. Huppé 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. He is also a Chartered Professional Accountant (CPA). He also has the designation of Fellow of the Order of Chartered Professional Accountants of Quebec, which is an honour awarded to CPAs who bring distinction to the accounting profession and serve as role models to others through their outstanding career achievements and contributions to the community.
