United Nations Board of Auditors

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  • Allocation of Assignments
• Modus Operandi of the Board
  • Standards of Auditing
  • Financial and Compliance Auditing
  • Performance Auditing
  • Rules of Procedure
  • Coordination with Other Oversight Bodies
  • Audit Operations Committee
  • Communication of Audit Findings
  • Published Reports
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• General Matters
  • Secretariat of the Board
  • Sources of Funding
  • Previous and Current Members of the Board
  • Meetings of the Board
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General Matters

Secretariat of the Board

The United Nations provides the Board with a full-time secretariat headed by an Executive Secretary who provides technical, administrative, and secretarial support to the Board and its Audit Operations Committee. The Executive Secretary advises the members of the Board and the Audit Operations Committee on administrative and financial practices and procedures of the United Nations organizations.

Sources of Funding

The resources (travel, subsistence and salaries of national supporting staff) required for carrying out the external audit function at United Nations organizations, are determined by the Board with reference to the particular audits to be performed during each year of the biennium. These costs are borne by the various organizations of the United Nations.

Previous and Current Members to the Board

Auditors-General (or equivalent titles) of the following countries were members of the Board, as indicated:

• Ukrainian SSR (1947-1948)
• Sweden (1947-1949)
• Canada (1947-1956) and (1968-1980)
• Colombia (1948-1978)
• Denmark (1949-1955)
• Norway (1955-1961)
• Netherlands (1956-1965)
• Pakistan (1961-1976)
• Belgium (1965-1968) and (1980-1986)
• Ghana (1976-2000)
• Bangladesh (1978-1984)
• Philippines (1984-1993) and (1999-2008)
• France (1986-1989) and (2001-2010)
• Germany (1989-1992)
• United Kingdom of Great Britain & Northern Ireland (1992-2001)
• India (1993-1999)
• Republic of South Africa (2000-2003) and (2003-2012)

Meetings of the Board

The Board of Auditors meets twice a year. The Regular Session is held during the summer at United Nations Headquarters, New York, while the special session is held during the winter at a location agreed upon by the board members.