United Nations General Assembly resolution 74 (I)
E706210
United Nations General Assembly resolution
founding document of a United Nations body
legal instrument
United Nations General Assembly resolution 74 (I) is an early post-World War II UN measure that created the Organization’s independent Board of Auditors to oversee and verify its financial accounts.
Statements (40)
| Predicate | Object |
|---|---|
| instanceOf |
United Nations General Assembly resolution
ⓘ
founding document of a United Nations body ⓘ legal instrument ⓘ |
| adoptedAtSession | first session of the United Nations General Assembly ⓘ |
| adoptedBy | United Nations General Assembly ⓘ |
| adoptedInContextOf | post-World War II international institutional development ⓘ |
| aimsToEnsure |
accountability of United Nations management for financial matters
ⓘ
proper use of United Nations financial resources ⓘ reliability of United Nations financial reporting ⓘ |
| appliesTo |
accounts of United Nations funds and programmes as determined by the General Assembly
ⓘ
financial statements of the United Nations ⓘ |
| associatedOrganization | United Nations NERFINISHED ⓘ |
| basisFor |
mandates of the United Nations Board of Auditors in later years
ⓘ
subsequent United Nations financial oversight practice ⓘ |
| category | United Nations General Assembly resolutions concerning administration and budget ⓘ |
| createsBodyWithCharacteristic | independent Board of Auditors NERFINISHED ⓘ |
| createsBodyWithFunction |
to oversee United Nations financial accounts
ⓘ
to provide external audit for the United Nations ⓘ to verify United Nations financial accounts ⓘ |
| definesMandateOf | United Nations Board of Auditors NERFINISHED ⓘ |
| enshrinesPrinciple |
financial transparency in the United Nations
ⓘ
independence of external auditors of the United Nations ⓘ regular external verification of United Nations financial accounts ⓘ |
| establishes | United Nations Board of Auditors NERFINISHED ⓘ |
| governs | external audit arrangements of the United Nations ⓘ |
| hasConsequence |
creation of a permanent external audit body for the United Nations
ⓘ
institutionalization of external financial oversight in the United Nations system ⓘ |
| hasImplementingBody | United Nations Board of Auditors NERFINISHED ⓘ |
| hasResolutionNumber | 74 (I) ⓘ |
| historicalPeriod | immediate post-World War II era ⓘ |
| languageOfAdoption | official languages of the United Nations ⓘ |
| legalEffect | establishment of an independent external audit mechanism for the United Nations ⓘ |
| partOf | early institutional framework of the United Nations ⓘ |
| purpose | to create an independent Board of Auditors for the United Nations ⓘ |
| relatedTo |
United Nations financial regulations and rules
ⓘ
United Nations oversight mechanisms ⓘ United Nations system of internal control and audit NERFINISHED ⓘ |
| subjectMatter |
external audit of United Nations accounts
ⓘ
financial accountability in the United Nations system ⓘ financial oversight of the United Nations ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Board of Auditors of the United Nations
→
establishedBy
→
United Nations General Assembly resolution 74 (I)
ⓘ