Thèmes - Governance
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|A/60/7/Add.23||17.The Advisory Committee points out that the proposed independent audit advisory committee is to be an integral part of governance arrangements at the United Nations, which would include a previously established internal oversight committee. The findings of the governance review could have a significant impact on the functions, mandate and terms of reference of the proposed committee. The Committee therefore recommends that the creation of the independent audit advisory committee and the elaboration of its terms of reference be deferred until the governance review is completed.||2005|