The United Nations Board of Auditors was established by the General Assembly in 1946 to provide an independent audit of the accounts and management of the United Nations and its funds and programmes.
For nearly 80 years, the Board has played an essential role in improving the governance of the United Nations system. Our work involves not only auditing the financial statements and providing assurance on the compliance of the financial information produced by each of the audited entities, but also, more broadly, examining their administration and management. The Board's objective is thus to contribute, from its proper place, to ensuring that the United Nations makes the best use of its resources, in the most effective and efficient way possible, to fulfil its mandate.
Our strength also comes from our diversity. The Board that I have the honour of chairing in 2025 and 2026 is made up of three members: Mr Hou Kai, Auditor General of the National Audit Office of the People's Republic of China, Mr Vital do Rêgo Filho, President of the Federal Court of Audit of Brazil, and myself, First President of the Cour des comptes. Together, we are committed to working as a team to fulfil the Board's mandate as effectively as possible, making full use of our different experiences.
The United Nations is taking on considerable challenges with the 2030 Agenda for Sustainable Development. They have defined 17 goals to be achieved. My intention will be to support, through our audits, the objectives set by the Secretary General. At a time when increasing natural hazards and armed conflicts are rapidly changing the way the United Nations operates, we will continue to mobilise all our skills to integrate into our audits the cross-cutting risks facing the United Nations, including climate change, financial and management transparency, and digital issues.
My colleagues of the Board and I are honoured to serve the United Nations and I reiterate our commitment to ensuring that our audits are rigorous, in line with International Standards on Auditing, applying the best audit methods and identifying opportunities to improve the management and operations of the auditees.
We invite you to discover our work by visiting this website. You will find our audit reports, detailed information about our mandate, and an overview of our priorities for contributing to an even more effective United Nations system.
Mr. Pierre Moscovici
Chair of the United Nations Board of Auditors
First President of the Cour des comptes