Legislative Mandate
The work of the IAAC is governed by two overarching resolutions of the General Assembly as noted below:
1. Para.4 Sec. 8 of A/RES/60/248
"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 the ongoing review of oversight and report to the Assembly at the second part of its resumed sixtieth session on related resource requirements;"