Mandate

The Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency was established by the General Assembly Resolution 1438 (XIV) of 5 December 1959. It is made up of: (a) the members of the United Nations Board of Auditors; and (b) the external auditors of the Specialized Agencies of the United Nations and of the International Atomic Energy Agency.

The main objectives of the Panel are to further the co-ordination of the audits for which its members are responsible, and to exchange information on audit methods and findings.

The Panel may submit to the executive heads of the organisations audited any observations or recommendations it may wish to make in relation to the accounts and financial procedures of the organisation concerned. The executive heads of the participating organisations may also, through their auditors submit requests to the Panel for its opinion or recommendation on any matter within its competence.