About the Committee
The Independent Audit Advisory Committee of the United Nations is established as a subsidiary body of the General Assembly to serve in an expert advisory capacity and to assist the General Assembly in fulfilling its oversight responsibilities.
Members of the Committee are appointed in their personal capacity and are independent of the Government that nominated them. The Committee is also independent of the Board of Auditors, the Joint Inspection Unit and the United Nations Secretariat. The Committee comprises an exceptional group of senior level experts with financial, audit and/or other oversight-related activities. The Committee is responsible for advising the General Assembly on the scope, results and effectiveness of audit and other oversight functions, especially the Office of Internal Oversight Services (OIOS); on measures to ensure management’s compliance with audit and other oversight recommendations; and on various risk management, internal control, operational and accounting and disclosure issues.
In its decision 62/413 of 15 November 2007, the General Assembly appointed three members to serve a three year term and two members to serve a four year term, all beginning on 1 January 2008. The terms of office for members who were appointed for three years ended 31 December 2010. On 19 November 2010, based on recommendations of the Fifth Committee, the General Assembly in its decision 65/410 appointed one member, and reappointed two others for a three year term beginning 1 January 2011. In addition, the terms of office for the members appointed for four years ended 31 December 2011, and by its decision 66/409, the General Assembly appointed one and reappointed another to a three year term starting 1 January 2012. Pursuant to General Assembly decisions 68/412A and 68/412B, three new members were appointed to a three year term ending 31 December 2016.
The two appointees whose term ends 31 December 2014 are:
- J. Christopher Mihm (United States of America) - Chairman
- John F.S. Muwanga (Uganda) - Vice-Chairman
The three appointees whose term ends 31 December 2016 are: