Panel of External Auditors

A/RES/1438(XIV)No PDF available

Who created this mandate?

A Resolution of the General Assembly, published in 1960.

What subjects does this mandate have?

3 topics

What does this mandate say?

6 operative paragraphs

Decides that the provisions annexed to the present resolution shall replace those set out in annex B of resolution 347 (IV).

.846th plenary meeting,

5 December 1959.

211 /bid., agenda item 49, document A/4257.

~ Ibid., document A/4172.

21 Ibid., documents A/4135 and A/4148.

28 /l;,id., document A/C.5/795. General AINIDbly-Foarteenth Sesaioa ANNEX

The members of the United Nations Board of Audi.tor~ and the appointe,t exter 11al auditors of the specialized agencies and of the International Atomic Energy Agency shall constitute a Panel of External Auditors, the purpose of which shall be to further the co-ordination of the audits for which its members are responsihle and to exchange information on methods and findings.

The Panel may submit to the executive heads of the participating organizations any observations or recommendations it may wish to make in relation to the accounts and financial procedures of the organizations conrerncd.

The executive heads of the participating org-,mizations may, through their auditor (or auditor~), submit to the Panel for ;1s opinioll or re<'.otnmendation any matter within its competence.

The Panel shall elect its chairman and adopt its rules of procedure. Meetings shall be held when necessary, but normally not less frequently than once every two years.

Costs of the meetings of the Panel shall be borne by the participating organizations.

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Who created this mandate?

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