The General Assembly shall elect an Audit Committee of at least three Members in good standing, who shall not be Members of the Board of Directors. The Audit Committee has oversight responsibility for ascertaining that the Institute’s financial reports accurately represent the true picture, are supported by adequate records, and are consistent with the estimates and purposes presented to the General Assembly. The Treasurer shall provide to the Committee all relevant information and make the books and documents available for inspection. At least one committee member shall have relevant experience in financial matters. If, in the opinion of the Committee, special accounting knowledge is required to perform its duties, it may arrange for the assistance of an expert at the reasonable expense of the Institute.
The Committee shall be comprised of three Members who are not Board Members, are in good standing, and who do not have any conflict of interest. The Election Committee shall draw up the list of qualifying candidates, supervise the election process, and count the votes. It may, if necessary, seek additional support from Members of the Secretariat who are not parties to the election, for counting or for other duties.
The General Assembly shall elect a Parliamentarian to advise on rules and procedures when needed at General Assembly meetings.