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UNITED NATIONS
BOARD OF AUDITORS

Communication of Audit Findings

On completion of each audit, the Audit Operations Committee discusses the draft audit report prepared by the responsible Director of External Audit. The revised draft is then forwarded to the head of the organisation for comments. Based on the response received, the final report is prepared for consideration by the Board members.

The Board provide a long-form report and an audit opinion on the financial statements of each organization. These are submitted to the General Assembly, or to other governing bodies, along with the audited financial statements. The reports that are transmitted to the General Assembly are first examined by the Advisory Committee on Administrative and Budgetary Questions, which forwards its own comments thereon to the General Assembly.

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