Panel of External Auditors of UN Meets in Paris - INTOSAI Journal
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Panel of External Auditors of UN Meets in Paris

December 17, 2024

The 64th ordinary session of the Panel of External Auditors of the United Nations, chaired by Pierre Moscovici, First President of the Cour des Comptes, took place from December 4 to December 10 at UNESCO headquarters, in the presence of the heads of Supreme Audit Institutions members and observers. Bruno Dantas, President of the Tribunal de Contas da União of Brasil, President of INTOSAI, participated in this session.

Coordinated by Richard Bellin, Director of External Audit at the United Nations, this year’s meeting focused on three themes: climate change and sustainable development, budgetary and financial issues, and digital challenges.

Panel members also met with Audrey Azoulay, Director-General of UNESCO.

The Panel concludes each session by sending a letter to the Secretary-General of the United Nations, Antonio Guterres, containing advice, observations or recommendations to ensure greater uniformity in the management and application of accounting standards within UN organizations.

This year, the Panel’s letter, signed by Pierre Moscovici, welcomes initiatives such as Greening the Blue, which provides valuable information on the environmental performance of the UN system, but stresses the need for robust verification processes to validate the available data.

With regard to budgetary and financial reporting, the Panel believes that it would be possible to adopt a more integrated approach, bringing together budgetary, financial and programmatic results in a single report. This would provide member states with a more accessible and comprehensive view of the UN’s annual performance.

With regard to digital issues, the Panel notes the growing role of artificial intelligence and big data analysis, and calls for greater harmonization between UN organizations to resolve issues of governance or cybersecurity.

Pierre Moscovici concluded the event by handing over the baton to his counterpart, Gareth Davies, Comptroller & Auditor General, Head of of the UK National Audit Office, who will now chair the Panel of External Auditors of the United Nations System for a one-year term.

Find out more about the Panel and its reports: https://www.un.org/en/auditors/panel/