U.N. Audit and Evaluation

NSIAD-93-72R: Published: Oct 19, 1992. Publicly Released: Oct 19, 1992.

Additional Materials:


Office of Public Affairs
(202) 512-4800

GAO: (1) reviewed the structures and certain operational aspects of the United Nation's (U.N.) internal and external audit and evaluation units; and (2) examined whether a central authority might improve the effectiveness of the current U.N. system of audit and evaluation. GAO noted that: (1) the current U.N. internal and external audit and evaluation structures do not ensure program accountability or provide member states with adequate oversight of U.N. finances and operations; (2) U.N. lacks a common set of accounting principles and standards; (3) if the existing internal and external audit and evaluation structures were centralized under an independent, central audit and evaluation authority, U.N. could resolve many of these problems; (4) by consolidating the current fragmented resources, U.N. would be able to more efficiently direct resources for more effective audit and evaluation coverage of its programs and operations; and (5) the role of the Board of Auditors should be changed from one of actually conducting the audits to one of overseeing the activities of an audit and evaluation authority on behalf of the General Assembly.

May 26, 2016

May 18, 2016

May 2, 2016

Apr 6, 2016

Mar 30, 2016

Feb 29, 2016

Feb 25, 2016

Feb 11, 2016

Dec 17, 2015

Nov 16, 2015

Looking for more? Browse all our products here