The United Nations acts on the issues confronting humanity in the 21st century, such as peace and security, climate change, sustainable development, human rights, disarmament, terrorism, humanitarian and health emergencies, gender equality, governance, food production, and more.
The General Assembly established the United Nations Board of Auditors (Board) in 1946 as an important mechanism to promote accountability and transparency in the United Nations. The Board performs external audit of the accounts of the United Nations organization and its funds and programmes and reports its findings and recommendations to the Assembly through the Advisory Committee on Administrative and Budgetary Questions. The members of the Board have collective responsibility for the audits. Currently the heads of the SAIs of India, Tanzania and Germany are the members of the Board.
In the last 70 years, the Board of Auditors has evolved as a professional body providing external audit services in accordance with the International Standards of Auditing. The Board provides independent assurance to Member States and other stakeholders regarding proper use of the resources of the United Nations and its funds and programmes. It reports on financial matters as well as on regularity and performance issues. It plays a significant role in assisting the United Nations to improve its operations and its internal control systems. The findings and recommendations of the Board have led to continuous systematic improvements in the functioning of the United Nations.
Currently, the United Nations is passing through a phase of business process transformation by adopting the new Enterprise Resource Planning system (Umoja) and the Global Service Delivery Model in order to further improve the efficiency of its operations. In September 2015, the United Nations General Assembly formally adopted the 2030 Agenda for Sustainable Development. The Board has already examined some of these initiatives and will continue to closely review and report on their progress in future.
I and my Board colleagues, Professor Mussa Juma Assad, Controller and Auditor General of the United Republic of Tanzania and Mr. Kay Scheller, President of the Federal Court of Audit, Germany will ensure that the Board continues to provide timely assurance to the member states about the state of affairs of the United Nations and its funds and programmes.
Shashi Kant Sharma
Comptroller and Auditor General of India
Chairman of the United Nations Board of Auditors