Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
E706207
The Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency is a collective body of heads of supreme audit institutions that coordinates and harmonizes external audit practices across the UN system and related international organizations.
Statements (37)
| Predicate | Object |
|---|---|
| instanceOf |
collective body of heads of supreme audit institutions
ⓘ
international audit coordination body ⓘ |
| affiliatedWith |
International Atomic Energy Agency
NERFINISHED
ⓘ
United Nations ⓘ United Nations Specialized Agencies NERFINISHED ⓘ |
| aimsTo |
enhance transparency in the management of UN system resources
ⓘ
improve the quality of external audit reports in the UN system ⓘ promote best practices in public sector auditing among member institutions ⓘ |
| alsoKnownAs | UN Panel of External Auditors NERFINISHED ⓘ |
| composedOf | supreme audit institutions that serve as external auditors of UN organizations ⓘ |
| cooperatesWith |
International Organization of Supreme Audit Institutions
NERFINISHED
ⓘ
United Nations Board of Auditors NERFINISHED ⓘ |
| coordinates |
external audit practices across the United Nations system
ⓘ
external audit practices of the International Atomic Energy Agency ⓘ external audit practices of the Specialized Agencies of the United Nations ⓘ |
| focusesOn |
compliance audit of UN and related organizations
ⓘ
financial audit of UN and related organizations ⓘ performance audit of UN and related organizations ⓘ |
| harmonizes |
external audit methodologies of participating organizations
ⓘ
external audit practices across the UN system ⓘ |
| hasFunction |
coordination of audit coverage to avoid duplication among external auditors
ⓘ
development of common positions on audit issues affecting multiple UN entities ⓘ forum for exchange of experience among external auditors of UN organizations ⓘ |
| hasMemberType | head of supreme audit institution ⓘ |
| hasPurpose |
to promote consistency in external auditing across the UN system
ⓘ
to strengthen oversight and accountability in international organizations ⓘ |
| hasScope |
United Nations system-wide external audit issues
ⓘ
external audit of UN Specialized Agencies ⓘ external audit of the International Atomic Energy Agency ⓘ |
| meets | periodically to discuss common audit issues ⓘ |
| produces | recommendations on audit policies and practices for UN organizations ⓘ |
| reportsTo | governing bodies of audited organizations ⓘ |
| subjectArea |
governance and accountability in international organizations
ⓘ
public financial management oversight ⓘ risk management and internal control assessment in UN entities ⓘ |
| usesStandard |
INTOSAI auditing standards
NERFINISHED
ⓘ
international public sector auditing standards ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
Board of Auditors of the United Nations
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hasPart
→
Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
ⓘ
Board of Auditors of the United Nations
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memberOf
→
Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency
ⓘ