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Handover Guidelines for Changes
in the Member of the United Nations Board of Auditors

I. General Provisions

1. These guidelines are established to standardize the process in the event of the handover of an audit assignment(s) from one Board Member to another or to his or her successor, and improve the quality and efficiency of the handover.
2. These guidelines are developed in accordance with the Rules of Procedure of the Board of Auditors, International Standards on Auditing (ISA), International Standards of Supreme Audit Institutions (ISSAI), as well as relevant requirements of United Nations legislative bodies.
3. The handover is guided by principles of maintaining business continuity, upholding independence and ethics, ensuring good audit quality, and adding value to the Organization.

II. Responsibilities of the Board of Auditors

4. The Board is responsible for the overall arrangement of the handover process, guiding and supervising the handover work, and ensuring adherence to and effective implementation of the principles and requirements set forth in these guidelines.
5. After the United Nations General Assembly elects a new Board member, the current three Board members shall jointly review the audit portfolio at that year’s special session of the Board, assess whether rotation of audit assignments is necessary and, if so, determine the rotation plan while ensuring independence, cost-effectiveness, and compliance with the United Nations Financial Regulations and Rules.
6. The Board shall invite the incoming member to attend the aforementioned special session as an observer and inform the incoming member of their audit portfolio.
7. At the regular session of the Board in the year following the appointment of the new Board member, a formal handover ceremony shall be organized. The handover ceremony typically includes the following agenda:
   1. Signing of the handover statement by the outgoing and incoming members;
   2. Transfer of working documents between the two members;
   3. Other necessary handover matters.
8. The Board shall review these guidelines periodically and continuously revise and improve them based on best practices to optimize and enhance the handover process.

III. Responsibilities of the Audit Operations Committee

9. The Audit Operations Committee assists the Board in implementing the handover process:
   1. Assisting in organizing training sessions, workshops, and other activities to provide all necessary support for the incoming member to know better the business of the Board;
   2. Inviting the official designated by incoming member to attend meetings of the Audit Operations Committee;
   3. Facilitating the incoming member’s familiarization with the Board’s rules of procedures, audit processes, etc.; and
   4. Assisting the incoming member in establishing connections with United Nations legislative bodies, oversight bodies, and auditees within his or her audit portfolio.

IV. Responsibilities of the Outgoing Member

10. According to the Board’s handover arrangements, the outgoing member should provide necessary support and assistance to the incoming member in:
    1. Preparing handover documents, including introduction to audited entities, audit scope, selection and training of auditors, audit planning, organization and implementation, audit methods and techniques, main audit findings and recommendations, implementation of audit recommendations, ongoing issues or issues to be considered in future audits, request from legislative bodies, possible changes in accounting policies and ERP systems and a list of audit reports and management letters issued during his or her term;
    2. Providing reasonable access to records, documents, and information necessary for understanding the nature and operations of the audited entities, giving detailed introduction upon request by the incoming member and conducting knowledge sharing, in forms of workshops, meetings, etc. to introduce audit methodologies and experience;
    3. Helping the incoming member to build up the connections with relevant auditees; and
    4. Remaining available for a reasonable period post-handover to respond to queries raised by or provide clarifications to the incoming member.

V. Responsibilities of the Incoming Member

11. The incoming member shall prepare for the handover in a timely and comprehensive manner, familiarizing themselves with the Board’s work:
    1. Proactively contacting the Board, Audit Operations Committee, Executive Secretariat, and the outgoing member to proactively engage in handover;
    2. Participating in knowledge sharing activities such as workshops and meetings to gain relevant audit knowledge and experience;
    3. Promptly establishing working relationships with United Nations legislative bodies, oversight bodies, and relevant auditee; and
    4. Participating in relevant meetings of the Board and Audit Operations Committee.

VI. Responsibilities of the Secretariat of the Board

12. The Secretariat of the Board shall work in conjunction with the Audit Operations Committee to facilitate the handover process by:
    1. Organizing relevant activities such as training sessions and workshops to help the incoming member understand and familiarize themselves with the business;
    2. Providing necessary administrative support to the incoming member;
    3. Ensuring that the incoming member can access relevant working documents;
    4. Assisting in arranging meetings between the incoming member and relevant stakeholders;
    5. Promptly reporting rotation of audit assignments to the United Nations Advisory Committee on Administrative and Budgetary Questions for concurrence;
    6. Ensuring proper archiving and filing of all handover documents and records.

VII. Supplementary Provisions

13. These guidelines will become immediately effective once approved by the the Board. Any matters not covered herein will be discussed by the Audit Operations Committee and approval by the Board of Auditors before they are implemented.

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