The United Nations Board of Auditors (the Board) was established by the General Assembly of the United Nations in 1946 to provide external audit to the United Nations and its Funds and Programmes. The mandate of the Board is to make independent and professional audit observations with respect to the efficiency of the financial procedures, the accounting system, the internal financial controls and, in general, the administration and management of the United Nations and its Funds and Programmes in conformity with the International Standards on Auditing and other generally accepted standards.
The Board consists of three members, each of whom is the Auditor-General (or officer holding the equivalent title) of a Member State. The members of the Board are elected by the General Assembly for a non-renewable term of six years’ duration. The three current members of the Board are Mr. Jorge Bermúdez, Comptroller General of the Republic of Chile, Mr. Pierre Moscovici, First President of the Cour des comptes of France, and me, Auditor General of the National Audit Office of the People’s Republic of China.
Relying on our experienced and professional teams, we work in solidarity to provide the United Nations with quality, efficient audit services and innovative, constructive products that bring greater value to the organization.
We will uphold the spirit of independence and professionalism, and focus on our main responsibility of conducting financial, compliance and performance auditing of the United Nations and its Funds and Programmes. Through our high-quality reports, objective observations, feasible recommendations and follow-ups of rectification, we will respond to the concerns raised by Member States, the General Assembly, the Advisory Committee on Administrative and Budgetary Questions and other stakeholders, and strive to contribute to better management, reform and development of the United Nations.
In a time of momentous changes unseen in a century with formidable challenges facing human development, the United Nations remains the most important organization for global governance. Through innovative, professional and independent audit work, the Board stands with the United Nations in its endeavor to improve management and performance, increase transparency and accountability, and promote reform and good governance. We will work together to advance the 2030 Agenda for Sustainable Development and build a human community with a shared future.
We would like to invite you to learn more about the work of the Board through our website and to make suggestions to help us improve. On the website you can also download our audit reports and learn more about our mandate, current allocation of assignments and other relevant information.
Hou Kai
Chair of the United Nations Board of Auditors
Auditor General of the National Audit Office of the People’s Republic of China