## External Audit Committee

## Source details

**Canonical URL:** [External Audit Committee](https://www.imf.org/en/about/external-audit-committee)

## Other formats

- [Markdown version](/en/about/external-audit-committee/index.md)
- [Structured JSON version](/en/about/external-audit-committee/index.json)
- [Bundle manifest](/en/about/external-audit-committee/bundle-manifest.json)

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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.

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## Content in this bundle

- [Terms of Reference (PDF)](/external/np/eac/eng/pdf/eactor.pdf){rel="external" type="application/pdf"}

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## References

- [Annual Reports of the Executive Board](https://www.imf.org/en/publications/areb)

_Source: https://www.imf.org/en/about/external-audit-committee_