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IAMB Reports
First interim IAMB report issued on Dec. 14, 2004
Second interim IAMB report issued on Dec. 18, 2006
Third interim IAMB report issued on Feb. 29, 2008
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Response from PricewaterhouseCoopers regarding net proceeds of oil export sales
Letters from United Nations and COFE to PricewaterhouseCoopers regarding net proceeds of oil export sales
UNSC Resolution 1956
Terms of Reference after January 7, 2011
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting January 6-7, 2011
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of September and October 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of November and December 2010
Third Report of the UN Secretary General to the UN Security Council under UNSCR 1905, November 2010
Third Report of the Government of Iraq to the UN Security Council under UNSCR 1905, November 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting October 14-15, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of May and June 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of July and August 2010
Second Report of the UN Secretary General to the UN Security Council under UNSCR 1905, July 2010
Second Report of the Government of Iraq to the UN Security Council under UNSCR 1905, July 2010
Committee of Financial Experts (COFE) Report on its action plan for the remainder of 2010 presented to the IAMB Meeting on April 28-29, 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting April 28-29, 2010
Oil Metering Updated Ministry of Oil Plan presented to the IAMB Meeting on April 28-29, 2010
Status Report from Ministry of Oil on oil meters at end February 2010 Presented to the IAMB Meeting on April 28-29, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of January and February 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of March and April 2010
First Report of the UN Secretary General to the UN Security Council under UNSCR 1905, April 2010
First Report of the Government of Iraq to the UN Security Council under UNSCR 1905, April 2010
Committee of Financial Experts (COFE) High Level Summary Action Plan for 2010, presented to the IAMB Meeting on January 31, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their activities for the months of November and December 2009
Minutes of the Committee of Financial Experts (COFE) Meeting Held on December 31, 2009
UNSC Resolution 1905
Terms of Reference after January 31, 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting December 16, 2009
Letter from the Committee of Financial Experts (COFE) to the Ministry of Oil on the oil metering system presented to the IAMB Meeting December 16, 2009
Report from the Government of Iraq on the status and plan of installation of oil meters presented to the IAMB Meeting December 16, 2009
Report from the Committee of Financial Experts (COFE) to the IAMB Meeting July 22-23, 2009
Report from the Board of Supreme Audit (BSA) on their review of the 2008 KPMG audit observations presented to the IAMB Meeting July 22-23, 2009
BSA work plan for 2009
COFE meeting minutes July 2009
COFE meeting minutes April 1, 2009
COFE meeting minutes February 5, 2009
COFE meeting minutes January 13, 2009
Report of the Committee of Financial Experts on its 2008 activities and 2009 Work Program, presented to the IAMB Meeting on April 2-3, 2009
Presentation by the Iraqi Ministry of Oil to the IAMB Meeting on April 2-3, 2009
Iraqi Code of Measurement of Hydrocarbon Fuels
Report of the Committee of Financial Experts on the implementation of DFI audit recommendations (2003 to 2007), presented to the IAMB meeting on October 20-21, 2008
United Nations Security Council Resolution 1790
United Nations Security Council Resolution 1723
Confirmation by the Government of Iraq of the Creation of an Iraqi Oversight Body to Take Over When IAMB Ceases in December 2006
Update from the Iraqi Representative on the Establishment of an Iraqi Oversight Body to Succeed the IAMB
Update from the Iraqi Representative on the Metering of Iraqi Crude Oil
Update from the President of the Board of Supreme Audit of Iraq on Earlier Recommendations
Letter from the Minister of Finance to the Office of the Prime Minister of Iraq dated July 11, 2006, together with a covering note from the IAMB Representative, regarding the Successor Iraqi Oversight Body for the DFI
Letter from the Permanent Mission of the Republic of Iraq to the UN, dated March 22, 2006, regarding oil metering
Letter from the US Department of Defense, dated January 26, 2006, regarding the settlement of the DFI funded task orders under the KBR contract
Report by the Government of Iraq on the Implementation of Recommendations from the Previous Audit, Presented to the IAMB Meeting on January 23, 2006
Report by the Government of Iraq on the Implementation of Recommendations from the Previous Audits, Presented to the IAMB Meeting on October 4–5, 2005
Statement of Work—Special Audit of Sole Sourced Contracts
Audit of DFI—Request for Proposal—for the period ended December 2004
Terms of Reference after April 2, 2009
Terms of Reference after January 8, 2008
Terms of Reference after December 11, 2006
Terms of Reference—After November 8, 2005
Terms of Reference—After June 28, 2004
Terms of Reference—Before June 28, 2004
Rules of Procedure—After June 28, 2004
Rules of Procedure—Before June 28, 2004
UNSC Resolution 1483
UNSC Resolution 1546
United Nations Security Council Resolution 1637
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Documentation

Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of September and October 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of November and December 2010
Update from the President of the Board of Supreme Audit of Iraq on earlier recommendations
Terms of Reference
UNSC Resolution 1483
UNSC Resolution 1546
Special Audit Reports
Audit Reports
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Current Members
Curriculum Vitae of IAMB Representatives and IAMB Alternate Representatives
United Nations Representatives

Jun Yamazaki, Representative from the United Nations

In August 2008 Mr. Jun Yamazaki, a national of Japan, assumed his duties as the Assistant Secretary-General, Controller of the United Nations.

Mr. Yamazaki has gained extensive experience in the UN budget process as a member of the UN Advisory Committee on Administrative and Budgetary Questions (ACABQ) from 2003 to 2007, and in broad management-related issues as Director, International Peace Cooperation Division, and Deputy Director-General for Global Issues, International Cooperation Bureau in the Ministry of Foreign Affairs in Japan. He is expected to lead budget preparations in a comprehensive and cost-effective manner.

Until August 2008 Mr. Yamazaki served as Deputy Director-General for Global Issues, International Cooperation Bureau in the Ministry of Foreign Affairs in Japan. Before serving as Member of the ACABQ Mr. Yamazaki was Director, International Peace Cooperation Division, dealing with issues such as the dispatch of Japanese contingents to United Nations Peacekeeping Operations. Prior to that he was Deputy Director, United  Nations Administration  Division, Multilateral Cooperation Department, in charge of administrative and budgetary affairs of the United  Nations. His  work  in the Ministry of Foreign Affairs of Japan also brought him to serve as Counsellor in the Embassy of Japan in Indonesia.

Born in 1956, in London, Mr. Yamazaki holds a Bachelor of Arts, International Relations, from the University of Tokyo.

Jayantilal M. Karia, Alternate Representative from the United Nations

Mr. Jayantilal M. Karia, a Ugandan national, assumed his current position as Director of Accounts Division in the Office of Programme Planning, Budget and Accounts at the United Nations in May 1997. He is responsible for formulating accounting and financial policies, preparing the financial statements of over 200 funds maintained by the United Nations, including the Iraq Escrow Account established since 1996; consolidation of accounts from various offices of the United Nations; processing of financial transactions, disbursements to staff and vendors and supporting financial services provided to peacekeeping operations.

Since joining the United Nations in 1972, he has served in various managerial positions at the United Nations in financial, administrative and technological fields. Prior to assuming his current position, he was Deputy Director of the Accounts Division.

Mr. Karia holds a Master of Business Administration Degree (MBA) in accounting from Long Island University, New York. He is a member of the Institute of Management Accountants.

Mr. Karia currently chairs a United Nations inter-agency Task Force on Accounting Standards. He is also United Nations Observer at the Public Sector Committee of the International Federation of Accountants (IFAC). He also participates in a number of inter-governmental meetings as a resource person from the United Nations.

Arab Fund Representatives

Khalifa Ali Dau, Representative from the Arab Fund for Economic and Social Development

Dr. Khalifa Ali Dau, a Libyan national, is a Senior Financial Advisor in the Arab Fund. He first joined the Arab Fund in Kuwait, in 1985, as a Financial Expert. His duties include the supervision, appraisal and follow up of development projects in the Arab countries, including Iraq. Such duties encompass projects in both public and private sectors. The sphere of these projects covers all economic sectors, such as banking, power, industry, transportation, communication, agriculture, etc. He has represented the Arab Fund in various professional and development oriented meetings and workshops. Before joining the Arab Fund, he was a university professor in both the USA and Libya. He was the partner and managing director of an accounting firm, practicing external audit and business consultancy for more than 10 years. Dr. Dau holds a Ph. D. in accounting from Louisiana State University, and an MSA degree from the University of Illinois. He has also a CMA (Certified Management Accountant) certification from the Institute of Certified Management Accountants, in the USA. He is a member of the Libyan Certified Public Accountants Association. He has numerous publications in the fields of accounting, auditing and finance.

International Monetary Fund Representatives

Chris Hemus, Acting Representative from the IMF

Mr. Chris Hemus, a South African national, is the Chief of the Safeguards Assessment Division in the IMF Finance Department. The Safeguards Assessment Division conducts due diligence reviews of central banks of countries that borrow from the IMF. He also serves in an advisory role over the IMF's financial reporting process. He has held several positions in the IMF Finance Department since 1995 including Advisor in the Finance Department, and worked in 1997-98 in the Corporate Portfolio Management group of the International Finance Corporation (IFC). Prior to joining the IMF, Mr. Hemus was an Audit Manager with an international audit firm in South Africa and was involved with technical and accounting policy issues for all major clients. Mr. Hemus has graduate degrees in Accounting and Finance, is a Chartered Accountant, and a Chartered Financial Analyst. Mr. Hemus also served as the Alternate Representative from the IMF from 2003 to September 2008.

World Bank Representatives

Fayezul Choudhury, Representative from the World Bank

Mr. Fayezul Choudhury, a Bangladeshi national, assumed his current position as Vice President and Controller of the World Bank in September 2000. He is responsible for the integrity of IBRD/IDA's financial reporting, adequacy of the internal control framework, strategic leadership on accounting, auditing and borrowing country financial management and accountability issues, processing of financial transactions, and supporting institutional information needs. Since joining the World Bank group he has held managerial positions in the International Finance Corporation, the Loans Department and the Accounting Department. Prior to assuming his current position, he was Director of the Accounting Department. Before joining the World Bank, he was in public accounting and management consulting with one of the major professional firms in London. Mr. Choudhury has an MA in Engineering Science and Economics from the University of Oxford. He is also a Fellow of the Institute of Chartered Accountants of England and Wales, a Member of the Institute of Management Consultants in the United Kingdom, and a Certified Government Financial Manager in the United States. Mr. Choudhury's chairs the International Steering Committee of the International Forum for Accountancy Development and is a member of the Standards Advisory Council of the International Accounting Standards Board. He is also a member of the Monitoring Group working with the International Federation of Accountants (IFAC) to create an International Public Oversight Board to oversee the standard setting activities of IFAC.

Charles McDonough, Alternate Representative from the World Bank

Mr. Charles McDonough, a U.S. national, is currently the Deputy Controller and Director of Accounting of the World Bank. He manages those units responsible for the Bank's external financial reporting, accounting policies, operational risks associated with financial disclosure, lending and trust fund accounting and client services, the Bank's accounting services center in Chennai, and the Bank's expense and capital accounting functions. Mr. McDonough is a member of the Bank's Asset and Liability Management Committee and has represented the Bank on numerous international accounting standard task forces associated with fair value accounting, and accounting for derivative transactions.

Before joining the Bank in 1993, Mr. McDonough was the Chief Accountant for the Inter-American Investment Corporation, where he was responsible for all facets of the corporation's accounting, external financial reporting and control operations. Prior to that he worked for Price Waterhouse, where he provided auditing and management consulting services for clients in the banking, manufacturing, and oil and gas industries. He is a member of the American Institute of Certified Public Accountants.

Government of Iraq Representatives

Adel Al-Hasson, Representative from the Government of Iraq

Mr. Adel Al-Hasson earned a Bachelor of Arts in Economics and Commerce (1963) and a Higher Diploma in Accounting and Auditing (1973) from the Baghdad University. Mr. Al-Hasson was General Manager and then Deputy President of the Board of Supreme Audit (BSA) between 1973 and 1990, Head of the State Oil Marketing Organization (SOMO) in 1991, and Chief of the Committee of Experts for Free Zone Areas in Iraq between 1998 and 2003. Mr. Al-Hasson has participated in drafting a number of financial laws and preparing important accounting systems. Mr. Al-Hasson presently owns an auditing and accounting practice in Iraq, is Chairman of the Board of Trustees of the Arab Institute of Chartered Accountants and acts as a financial advisor to a number of economic organizations in Iraq.

Izziddin Al-Bahrani, Alternate Representative from the Government of Iraq

Mr. Al-Bahrani earned a Bachelor of Arts in Economics, Law and Accounting from the University of Wales in the UK in 1957. Mr. Al-Bahrani has been a member of the Institute of Chartered Accountants in England & Wales since 1962. He held senior financial posts in the oil sector in Iraq between 1963 and 1976, was Deputy Governor of the Central Bank of Iraq (CBI) between 1976 and 1982 and a Financial Advisor to the Minister of Finance between 1982 and 1984. Since 1984, Mr. Al-Bahrani has been a sole owner of an accounting and auditing practice in Iraq.


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