United Nations Board of Auditors

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The United Nations Board of Auditors (UNBOA) was established in 1946 upon the approval of the General Assembly of the United Nations (UN). For more than 60 years, the heads of the Supreme Audit Institutions from the Member States of the UN have provided independent, professional and quality audit services to the healthy and sound development of UN and have set a professional image and a good reputation for the UNBOA. Today, the UN is experiencing a series of reform initiatives in management which have profound and far-reaching influences: improving accountability and oversight; establishing efficient and transparent governance mechanism; prioritizing budgeting and results-based budget; reforming human resources system; implementing the International Public Sector Accounting Standards; restructuring the global procurement framework; and so on.

To satisfy the demands generated from the reform initiatives of the UN and to meet the challenges more effectively, the UNBOA must keep apace and make full use of the experiences and advantages of its individual members. As the three current members of the UNBOA (Mr. Terence Nombembe, Auditor-General of the Republic of South Africa, Mr. Amyas Morse, Comptroller and Auditor General of the United Kingdom of Great Britain and Northern Ireland and I), we will work hand in hand and provide independent and professional audit opinions through our audit reports on the budget and financial management of UN and its funds and programmes, especially on those key reform initiatives. We will also make constructive recommendations to our clients and closely monitor the status of the implementation of our recommendations made in the prior years and respond to the concerns raised by the Member States, the General Assembly, the Advisory Committee on Administrative and Budgetary Questions and other stakeholders. We will continue to contribute our every effort to the smooth reforms and to the achievement of the millennium goals of the UN by highlighting systemic issues, weaknesses in control and management, and the need to improve risk assessments, and by fully playing the role of the “immunization function” of the audit. 

We welcome all those who are interested in the work of the UNBOA to visit our website. At the website, you can read our reports and know of our work. We look forward to receiving your support which will further strengthen the reform, the transparency and accountability of the UN.

Liu Jiayi
Auditor-General of the People’s Republic of China
Chairman of United Nations Board of Auditors