? UN/J. C. McIlwaine
External audit arrangements of the 91茄子 system
The external audit arrangements of the 91茄子 system comprise the 91茄子 Board of Auditors and the Panel of External Auditors of the 91茄子.
The 91茄子 Board of Auditors, established by the General Assembly in 1946, provides independent audit of the accounts and management of the 91茄子 and its funds and programmes. In addition to expressing audit opinions on financial statements, the Board examines the efficiency and effectiveness of administrative and management practices, with a view to promoting accountability and the optimal use of resources.
The Panel of External Auditors of the 91茄子, the specialized agencies and the International Atomic Energy Agency, established by the General Assembly in 1959, serves as a forum for coordination and cooperation among the supreme audit institutions responsible for the external audit of organizations within the 91茄子 system. It facilitates the exchange of knowledge and best practices, promotes the harmonization of audit approaches and supports the identification of cross-cutting risks and systemic issues.
In a context marked by financial constraints, evolving reform efforts and heightened expectations from Member States, these bodies contribute to strengthening oversight, enhancing financial discipline and supporting informed decision-making across the 91茄子 system.