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.
In 2026, the United Nations system is operating in an environment marked by persistent geopolitical tensions, unprecedented financial constraints and heightened expectations from Member States. The UN80 initiative, launched by the Secretary-General on the occasion of the Organisation's eightieth anniversary, has given new urgency to the search for efficiency gains through workforce optimization and cost sharing, to reflections on the rationalization of the mandates entrusted to the UN, and to consideration of the organizational changes needed to strengthen the effectiveness of the system.
In this demanding context, the Board's role is more crucial than ever. It has a dual responsibility: to audit the accounts and provide assurance on the compliance of the financial information produced by each of the audited entities, but also, more broadly, to examine the quality of their administration and management. The Committee's objective is thus to help ensure that the United Nations makes the best use of its resources, in the most effective and efficient manner possible, to fulfil its mandate. Through its audits, the Committee must be an instrument supporting the United Nations on its path of reform.
The Board, which I have the honour of chairing in 2026, is composed 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 Accounts of Brazil, and myself, First President of the French Court of Accounts. This diversity is a source of strength and balance. It allows us to combine our experience and expertise in order to take a demanding and impartial look at the challenges facing the Organisation. I reiterate our commitment to ensuring that our audits are rigorous, in accordance with international standards, that they apply the best audit techniques and identify opportunities for improvement in the management and operations of the audited entities.
On 1 July 2026, the Supreme Audit Institution of the Republic of Indonesia will join the Committee, succeeding the National Audit Office of the People's Republic of China. We commend Mr. Hou Kai for his commitment and significant contributions during his term of office, and we look forward to welcoming Dr. Isma Yatun, President of the Supreme Audit Institution of Indonesia, whose experience and expertise will further enrich our collective work.
We invite you to consult our work on this website. You will find our reports, detailed information on our mandate, and an overview of our priority audit topics, which contribute to the development of an even more effective United Nations system.
Ms. Amélie de Montchalin
First President of Cour des comptes, French Republic
Chair of the United Nations Board of Auditors