UNITED NATIONS
BOARD OF AUDITORS

Performance Auditing

The Board derives its mandate to conduct performance audits from the Financial Regulations and Rules of the United Nations. In this regard, the Board may make observations with respect to the efficiency of the financial procedures, the accounting system, and the internal financial controls and, in general, the administration and management of the organization.

The results of performance audits are integrated with those of the financial and compliance audits and are reflected in the Board’s long-form reports to the General Assembly.

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