UNITED NATIONS
BOARD OF AUDITORS

Coordination with Other Oversight Bodies

Board members are also members of the Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency, which was established by the General Assembly in 1959 (Resolution 1438 (XIV)). Through annual meetings of the Panel, views and experiences are exchanged on technical matters with the objective of achieving, as far as possible, uniformity of practices and commonality of approaches.

The Board also interacts regularly with the Office for Internal Oversight Services (OIOS) as well as other internal audit services of the United Nations system. This interaction takes the form of sharing of work plans, management letters and reports, as well as regular meetings to discuss matters of common importance, the main objective being to ascertain the extent to which reliance can be placed on the work of the internal audit services and to avoid duplication of efforts. Similar interactions take place with the Joint Inspection Unit.

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