Board of Auditors of the United Nations

E186909

The Board of Auditors of the United Nations is an independent external audit body composed of national auditors general that examines the accounts and financial management of the UN and its specialized agencies.

All labels observed (3)

How this entity was disambiguated

Statements (49)

Predicate Object
instanceOf United Nations body
external audit institution
supreme audit institution of the United Nations
alsoKnownAs Board of Auditors of the United Nations
surface form: UN Board of Auditors

Board of Auditors of the United Nations
surface form: United Nations Board of Auditors
appliesToJurisdiction United Nations
United Nations development system
surface form: United Nations funds and programmes

United Nations peace operations
surface form: United Nations peacekeeping operations

United Nations agencies
surface form: United Nations specialized agencies
composition three members
country United Nations
establishedBy United Nations General Assembly resolution 74 (I)
follows United Nations Financial Regulations and Rules
surface form: Financial Regulations and Rules of the United Nations
function compliance audit of United Nations financial regulations and rules
external audit of United Nations accounts
performance audit of United Nations operations
hasMember Comptroller General of the Republic of Chile
surface form: Auditor-General of Chile

Auditor-General of Germany
Comptroller and Auditor General of India
surface form: Auditor-General of India
hasPart Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
headquartersLocation New York City
United States of America
inception 1946
independence members serve in their personal capacity as heads of national supreme audit institutions
operationally independent from the United Nations Secretariat
language Arabic
Chinese
English
French
Russian
Spanish
legalBasis Article 17 of the Charter of the United Nations
United Nations Financial Regulations and Rules
surface form: Financial Regulations of the United Nations
mandate to audit the accounts of United Nations specialized agencies that accept its services
to audit the accounts of the United Nations
to examine financial statements of the United Nations
to report audit findings to the United Nations General Assembly
to review financial management of the United Nations
memberOf Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
memberQualification head of supreme audit institution of a United Nations Member State
memberRole Auditor General of a Member State
numberOfMembers 3
parentOrganization United Nations General Assembly
reportsTo United Nations General Assembly
legislative bodies of audited organizations
subordinateTo United Nations General Assembly
termLength six years
termStaggering membership rotates so that one member is replaced every two years
website https://www.un.org/en/auditors/board

How these facts were elicited

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Fifth Committee (Administrative and Budgetary) worksWith Board of Auditors of the United Nations
Board of Auditors of the United Nations alsoKnownAs Board of Auditors of the United Nations
this entity surface form: United Nations Board of Auditors
Board of Auditors of the United Nations alsoKnownAs Board of Auditors of the United Nations
this entity surface form: UN Board of Auditors