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Message from the Chairman of the Panel

Amyas C. E. Morse


Sir Amyas C. E. Morse
Chairman of the Panel

Comptroller and Auditor General of the United Kingdom of Great Britain and Northern Ireland



Kay Scheller

Mr. Kay Scheller
Vice-Chair of the Panel

President of the German Federal Court of Auditors


The United Nations Panel of External Auditors is a unique forum for the exchange of information and methodologies to further develop and improve the value and quality of the external assurance process. We seek to support the delivery of high quality, standards based assurance, to ensure that reported financial information provides a transparent and accurate basis for the financial decisions made by the United Nations and its Specialized Agencies.

As the Secretary-General of the United Nations embarks on a new reform agenda, the Panel will be uniquely placed to consider the impact of these reforms and to provide its observations. Through our performance audit work we can support improved delivery of our audited bodies’ objectives and the process of on-going improvement. I look forward to working with the President of the German Federal Court of Auditors as Vice-Chair, and other panel colleagues to ensure our deliberations during 2018 help support us in delivering risk based assurance, addressing the key challenges which the United Nations system faces over the coming year.


Sir Amyas C. E. Morse
Chairman of the Panel

Comptroller and Auditor General of
the United Kingdom of Great Britain
and Northern Ireland