Board of auditor is responsible for external auditing UN’ accounts globally. Those accounts including the funds accounts, and programs expenses accounts. 

The board is also responsible for internal audit as well as the Audit and Evaluation Advisory Committee (AEAC) The Audit and Evaluation Advisory Committee which is established to advise the Administrator in fulfilling their responsibilities regarding oversight, financial management and reporting, internal audit and investigation, external audit, risk management, the evaluation and ethics functions and systems of internal control and accountability.

It is also reviewing the budget program, compliance with UN’s policies, procedures, guidelines and decisions. 

This board is also helping to solve the international problem that is happening in or raising by the UN’s offices from different countries.

This board is similar to the audit committee. It is reporting on audit plans, audit scope, audit resources, audit findings, and audit recommendations.

The board of auditors was established in 1945, this is based on the United Nation Board of Auditor’s website. 

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