UK Accounting Glossary
The United Nations Board of Auditors (BoA) was established by the General Assembly in 1946 to carry out the external audit of the accounts of the United Nations organisation and its funds and programmes.
The United Nations Board of Auditors (UNBA) is an independent body (established in 1946) that provides external audit services to the UN General Assembly.
Activities include certifying the accounts of the UN alongside its funds and programmes and provide a comprehensive range of financial, managerial and value-for-money audits.
The overall aims of the board are to enhance the reliability of the UN’s financial information; to hold entities publicly accountable for their use of resources, and to add value through the identification of means to improve the delivery of services.
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This glossary post was last updated: 5th May 2019.