Audit of international bodies
The C&AG is the appointed external auditor of a number of
international bodies.
In this regard, the NAO provides external audit services to
these organizations, working entirely independently of its role as
the Supreme Audit Institution (SAI) of the United Kingdom.
In December 2009, the General Assembly of the United Nations
elected the NAO to their Board of Auditors to serve for a six year
term from 1 July 2010. The C&AG became one of three members of
the UN Board responsible for auditing the United Nations itself
including peacekeeping operations and related organisation such as
UNICEF and the UN High Commissioner for Refugees (UNHCR).
Client list
Our international clients include:
- UN World Food Programme
- Commonwealth Secretariat
- Pan American Health Organisation
- International Criminal Court
- International Oil Pollution Compensation Fund
- Wassenaar Arrangement on Export Control for Coventional Arms
and Dual-Use Goods and Technologies
- World Meteorological Organisation
- The Group on Earth Observations
- Advisory Centre on World Trade Organisation Law
Working with us
For most of the bodies we audit, we deliver not just audit
opinions on accounts but also long form audit reports, which are a
mixture of financial and VFM.
The long-form audit reports are published with the financial
statements and presented by the NAO to the organisations’ governing
bodies of member states.
They support improved accountability and good governance by
enabling us to platform both financial and performance audit issues
based on focussed work carried out in addition to the standard
financial audit.
Drawing on the experience we have gained from
this work, we have published several guides to International Public
Sector Accounting Standards.
(For more information, see our Financial
management pages).
If you have any questions about the NAO’s international audits
work please contact Damian Brewitt via the NAO enquiry desk.
If you have any questions about the NAO’s work on the UN Board,
please contact Hugh O’ Farrell, Director via the NAO enquiry desk.