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International Triathlon Union

Assurance. International Triathlon Union. Presentation to the Congress in Lausanne Audit for the year ended 31 December 2018. Confidential. 29 August 2019. Draft. Table of contents. Executive summary. Auditor’s reports. Presentation of audit risks in the financial statements.

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International Triathlon Union

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  1. Assurance International Triathlon Union Presentation to the Congress in Lausanne Audit for the year ended 31 December 2018 Confidential 29 August 2019 Draft

  2. Table of contents Executive summary Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Table of contents International Triathlon Union 2

  3. Table of contents Executive summary 1 Executive summary Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Executive summary - audit 2018 • The following table summarises the most significant findings made during our final audit of the financial statements 2018. A red or yellow symbol would indicate a need for action:  There is a material deficiency. The Secretary General and/or management needs to take action. There is room for improvement which should be implemented by either the Secretary General or management.  The results meet our expectations; in our opinion, there is no need for action. International Triathlon Union 3

  4. Table of contents Executive summary 2 Auditor’s reports Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Auditor’s reports issued - audit 2018 • 1. Report of the auditor to the Executive Committee • Audit conducted in accordance with Swiss Auditing Standards. • The audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. • In our opinion, the financial statements for the year ended 31 December 2018 comply with Swiss law. • 2. Detailed report to the Audit Committee and the Executive Board • Comprehensive report, with some additional information to the attention of the governance bodies of ITU. • This report contains our conclusions regarding the audit, the presentation of audit risks in the financial statements, some information required by the international auditing standards and some regulatory developments. International Triathlon Union 4

  5. Table of contents Executive summary 3 Presentation of audit risks in the financial statements Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Audit focus areas International Triathlon Union 5

  6. Table of contents Executive summary 3 Presentation of audit risks in the financial statements Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Audit focus areas (cont’d) International Triathlon Union 6

  7. Table of contents Executive summary 3 Presentation of audit risks in the financial statements Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Audit focus areas (cont’d) International Triathlon Union 8

  8. Table of contents Executive summary 3 Presentation of audit risks in the financial statements Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Audit focus areas (cont’d) International Triathlon Union 9

  9. Table of contents Executive summary 4 ITU financial position Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information ITU financial position as per 31 December 2018 International Triathlon Union 10

  10. Table of contents Executive summary 5 Other required information Auditor’s reports Presentation of audit risks in the financial statements ITU financial position Other required information Other required information as per auditing standards International Triathlon Union 11

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