Allocation of Assignments
The Board allocates and rotates the audit work among its members, subject to the concurrence of the Advisory Committee on Administrative and Budgetary Questions (ACABQ). Audit assignments are shared among members of the Board on an equitable basis. In the allocation of assignments, the following factors are taken into account:
- An equitable distribution of responsibility for preparation of the free-standing reports to the General Assembly;
- The need to assign related audits to a single member so that the benefits of familiarity and expertise can be maximized;
- Geographical and logistical factors; and
- The balance between giving members enough time to become familiar with an organization and thus making an effective contribution, and the need to rotate assignments periodically.