International Board of Auditors for NATO (IBAN) performs financial and performance audits of NATO bodies and those relating to expenditure under NATO common-funded Security Investment Programme. The Board is composed of six members coming, preferably, from national audit bodies in member countries and being remunerated by their respective governments. . They are appointed by the North Atlantic Council, have independent status and are responsible for their work only to the Council. The Board is assisted in the performance of its tasks by a group of auditors, who are assigned by a special selection committee, chaired by the Secretary General of NATO, upon recommendation of the Board.

Even before Poland joined NATO, the Supreme Chamber of Control had made contacts with IBAN, benefiting from training organized by IBAN as early as in 1997. Several months before Poland had become a member of the Alliance, NIK President discussed with the Chairman of the Board the details of collaboration between IBAN and NIK after the accession to NATO. Since 1999 NIK representatives have participated again in IBAN training as well as annual meetings with representatives of the SAIs of the NATO members, related to IBAN annual activity reports on audit of NATO funds as well as efficiency and effectiveness of NATO bodies. A seminar was organized in Warsaw in September 2001 in which IBAN made presentations on defense investments auditing, The Chairperson of the Board in 2005-2007, Mrs Susan Westin from US, paid a courtesy visit to the President of NIK, Mr Mirosław Sekuła, on the occasion of the first-ever audit in Poland of NATO security investment expenditures.

On 1 August 2006, the North Atlantic Council appointed Mr Wiesław Kurzyca, a candidate nominated by Poland and and official of the Supreme Chamber of Control in Poland, as a Member of the International Board of Auditors for NATO. On 1 August 2007, the Council, upon recommendation of the Secretary General of NATO, appointed Mr Wiesław Kurzyca as the Chairman of IBAN.