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Mr. Pierre Moscovici
Chair of the Panel
First President of Cour des comptes, French Republic
Member of the United Nations Board of Auditors

Mr. K Sanjay Murthy
Vice-Chair of the Panel
Comptroller and Auditor General of India

The Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency was established by a General Assembly to promote the coordination of external audit within the United Nations and to exchange information on the methods and results of our audits. The Panel, which this year comprises the Supreme Audit Institutions of 11 Member States and 4 Observers, contributes to enhance the effectiveness and accountability of the Secretariat and the Agencies, Funds and Programmes that make up the United Nations System.

Our work as external auditors consists not only of auditing the financial statements and providing assurance on the quality of the financial information produced by each of the audited entities, but also, more broadly, of examining their administration and management. Our aim is thus to ensure, from where we sit, that the United Nations make the best use of its resources to fulfil its mandate as effectively and efficiently as possible.

Our exchanges within the Panel are a unique opportunity to share our experiences, harmonize our audit practices and bring to the attention of the Secretary-General of the United Nations the most significant cross-cutting points of our work. As a result, in the letter addressed to him in November 2023, we stressed the importance of effective management of strategic risks, in particular the growing risks arising from multifaceted situations of conflict, severe financial constraints and the challenges linked to climate change and digital transitions. We draw his attention as well to some key structural developments in the post-COVID world that also affect the 缅北禁地System, including regarding the organization of work, inflation and supply chain bottlenecks.

The United Nations is engaged in deep transformations. Our work as external auditors demonstrates the crucial role we play in supporting these changes. The challenges of protecting the missions of the United Nations, the promotion of the values embodied in the San Francisco Charter and the Universal Declaration of Human Rights, as well as the implementation of the Sustainable Development Goals, especially in the current context, are raising expectations very high.

I hope that the conclusions of our work this year will lead to initiatives that will enable the United Nations to respond better to the challenges it faces. As Chair of the Panel, and with the support of the Vice-Chair, my colleague Girish Chandra Murmu, Comptroller and Auditor General of India, and all my fellow Panel members, we will jointly continue our efforts to strengthen the accountability, governance and effectiveness of the United Nations System.

Pierre Moscovici
Chair of the Panel of External Auditors
First President of Cour des comptes, French Republic
Member of the United Nations Board of Auditors