UN Panel of External Auditors

The United Nations General Assembly in 1959 established the Panel of External Auditors, comprising the individual external auditors of the United Nations system, who are also Heads of Supreme Audit Institutions. Panel Members share experiences and methodologies on an on-going basis so as to ensure as far as possible uniformity of external audit practices throughout the United Nations system.

Panel Members provide independent assurance to Member States and other stakeholders in relation to the proper use of the Organizations’ resources as well as their economic, efficient and effective use. They also play a significant role in assisting the Organizations to improve their operations and their internal control activities. The findings and recommendations of Panel Members are taken seriously, and the status of recommendations is closely monitored to ensure timely and effective implementation. In this way, Panel Members contribute significantly to the fulfilment of the Charter of the United Nations.

CAG is Vice-Chair (2019) of the Panel and has been its Chair during the period December 2011 to December 2013. Website of UN Panel of External Auditors is: http://www.un.org/auditors/panel/External website that opens in a new window

United Nations Board of Auditors

Mandate

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.
Website of UN Board of Auditors is http://www.un.org/en/auditors/board/External website that opens in a new window

The Comptroller and Auditor General of India has been appointed as a Member of the UN Board of Auditors for the term 1 July 2014 to 30 June 2020. CAG has been the Chair of UNBoA during 2017 and 2018.

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