Legislative Mandate
Established by the General Assembly in 2005 under resolution 60/248, the Independent Audit Advisory Committee (IAAC) serves as a subsidiary body of the General Assembly, entrusted with providing expert, impartial advice on audit and oversight matters.
Since its first convening in 2008, the IAAC has become a cornerstone of the United Nations’ oversight architecture, strengthening coordination among internal and external oversight bodies and promoting accountability and good governance across the UN system. In 2023, the General Assembly expanded the IAAC’s role within the UN’s accountability framework, particularly with respect to the independence of the Ethics Office.
Legislative Framework
A/RES/60/248 (2005):
“Decides to establish the Independent Audit Advisory Committee to assist the General Assembly in discharging its oversight responsibilities and requests the Secretary-General to propose its terms of reference, ensure coherence with the outcome of ongoing review of oversight and report to the Assembly at the second part of its resumed sixtieth session on related resource requirements.”
“...Approves the recommendations for strengthening the independence of the Ethics Office ...and enhanced role of the Independent Audit Advisory Committee to strengthen the accountability framework.”