The Board of Auditors is completely independent and is solely responsible for the conduct of the audit. The Advisory Committee on Administrative and Budgetary Questions may, however, request the Board to perform certain specific examinations and issue separate reports on the results.

The Board is the sole judge as to the acceptance in whole or in part of certifications and representations by the Secretary-General and may proceed to such detailed examination and verification as it chooses of all financial records, including those relating to supplies and equipment. The Board and its staff also have free access at all convenient times to all books, records, and other documentation which are, in the opinion of the Board, necessary for the performance of the audit.

Information, which is classified as privileged and which the Secretary-General (or his designated senior official) agrees is required by the Board for the purposes of the audit, and information classified as confidential, is made available on application.

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