Audit Operations Committee
To enable the Board to discharge its mandate, an Audit Operations Committee (AOC) was established in 1976. Located at United Nations Headquarters, the AOC is composed of three full-time Directors of External Audit, each representing a member of the Board, as well as the Executive Secretary of the Board. The chairmanship of the Committee is rotated every two years among the Directors of External Audit, and is held by Germany for 2019-2020.
The current members of the Audit Operations Committee are:
Mr. Victor Henriquez Gonzalez
Director of External Audit (The Republic of Chile) |
Chair
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The AOC coordinates the work of the Board to ensure that professional standards are maintained. Co-ordination is achieved through:
- Review of audit plans, management letters and reports;
- Horizontal reviews of specific topics; and
- Quality assurance reviews.