The Court of Auditors, External Auditors of International Organizations
Gillette, Alain
The Court of Auditors, External Auditors of International Organizations - 2008.
73
This article outlines a little-known aspect of the administration of international organizations: their External Audit . For the UN, the External Audit is entrusted to a Board of Auditors created in 1947 and composed of members of national courts or Supreme Audit Institutions (SAIs). More precisely, the involvement of the French SAI, the Cour des comptes in the UN External Audit is examined. In this context, the Cour des comptes combines the international audit standards and its bicentenary practices as accounts’ judge and management performance auditor.The latter are in return enhanced by the UN experience acquired. With the help of experts from several ministries, the French administration contributes to the improvement of the financial transparency and management of these organizations. At the same time, the UN system is undertaking a large-scale accounting reform, which will both facilitate and increase the work of its external auditors starting in 2010.
The Court of Auditors, External Auditors of International Organizations - 2008.
73
This article outlines a little-known aspect of the administration of international organizations: their External Audit . For the UN, the External Audit is entrusted to a Board of Auditors created in 1947 and composed of members of national courts or Supreme Audit Institutions (SAIs). More precisely, the involvement of the French SAI, the Cour des comptes in the UN External Audit is examined. In this context, the Cour des comptes combines the international audit standards and its bicentenary practices as accounts’ judge and management performance auditor.The latter are in return enhanced by the UN experience acquired. With the help of experts from several ministries, the French administration contributes to the improvement of the financial transparency and management of these organizations. At the same time, the UN system is undertaking a large-scale accounting reform, which will both facilitate and increase the work of its external auditors starting in 2010.
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