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Message from the Chairman of the Panel

Mr. Vinod Rai

Mr. Shashi Kant Sharma,
Chair of the Panel

Mr. Amyas Morse

Mr. Amyas Morse,
Vice-Chair of the Panel

I deem it a great honour to succeed Mr. Vinod Rai as the Chairman of the Panel of External Auditors.  With the support of the Vice-Chair, Mr. Amyas Morse, Comptroller and Auditor General of the United Kingdom and all other members, I intend to achieve the objective of greater degree of collaboration and coordination of audits for which we are responsible, and exchange of information on audit methods and findings.

As external auditors to the United Nations and its Agencies, we recognise that our stakeholders have a fundamental interest in good governance, accountability and transparency.  We believe that our work adds value to the management of our respective client organizations contributing to their increased efficiency and effectiveness. 

We are now at a stage where barring a few exceptions, most of the organizations within the UN system have migrated to an IPSAS based financial reporting framework.  This is not an end in itself.  It is essential that we now work with our clients to obtain full value from this initiative.

Having adopted a bouquet of ISSAIs in 2010, INTOSAI is now vigorously promoting their implementation as a common framework of standards for the work of Supreme Audit Institutions.  As members of INTOSAI, let us continue to strive to adhere to the principles enunciated in ISSAIs Framework in relation to our international audit work.

Shashi Kant Sharma
Comptroller and Auditor General of India
Chairman of the United Nations Panel of External Auditors