UN Board of Auditors
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Further information on the Board


By Resolution 74 (I) of 7 December 1946, the General Assembly established the United Nations Board of Auditors to audit the accounts of the United Nations organization and its funds and programmes and to report its findings and recommendations to the Assembly through the Advisory Committee on Administrative and Budgetary Questions. For this, the General Assembly appoints three members, each of whom must be the Auditor-General (or officer holding the equivalent title) of a Member State. The members of the Board have joint responsibility for the audits. By Resolution 55/248 of 12 April 2001, the General Assembly approved the term of office of members of the Board to a non-consecutive term of six years' duration.

Appointments are staggered in such a way that the term of office of one of the members expires every two years. The General Assembly, therefore, appoints a new Board member every two years.

If a member of the Board ceases to hold office as Auditor-General (or equivalent title) in her/his country, the tenure of office is terminated and the person who succeeds her/him as Auditor-General becomes the new Board member. A Board member may not otherwise be removed during her/his tenure except by the General Assembly. Also the chair‘s term of office is limited to two years.


The Board of Auditors is completely independent. 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 coordinates its activities with the Office of Internal Oversight Services and other auditing bodies of the UN system. This includes sharing work plans and reports as well as regular meetings to discuss issues of mutual interest. The aim is to avoid a duplication of work and unnecessary visits to audited bodies.

Audit Operations Committee

The Board is supported by the Audit Operations Committee (AOC) which is located at the United Nations Headquarters in New York. The AOC consists of three Audit Directors who represent the Board members. The chair‘s term of office is two years.

Click on this link to receive more information on this topic: http://www.un.org/en/auditors/board/

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