About the Committee

About the Committee

Established pursuant to General Assembly resolution 60/248, the Independent Audit Advisory Committee (IAAC) is a subsidiary body of the General Assembly that serves in an expert advisory capacity and assists the Assembly in fulfilling its oversight responsibilities.

As per its terms of reference approved by the Assembly in resolution 61/275, the Committee is responsible for advising the General Assembly:

a. on the scope, results and effectiveness of audit and other oversight functions, especially as it relates to the Office of Internal Oversight Services (OIOS);

b. on measures to ensure management’s compliance with audit and other oversight recommendations;

c. on various risk management, internal control, operational, financial reporting, and accounting disclosure issues; and

d. on steps to increase and facilitate cooperation among United Nations oversight bodies.

For further details, please see the IAAC’s terms of reference

Members of the Committee are appointed by the General Assembly 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 Chairman and Vice-Chairman of the Committee are elected by members of the IAAC to serve a yearly term.


The Committee holds four meetings a year and issues at least two reports on the budget of the OIOS, and one annual report on the IAAC’s activities.


The activities of the IAAC are supported by a dedicated secretariat which reports to the Controller of the United Nations.