Â鶹APP

Sixty-fourth (2024) Regular Session of the Panel of External Auditors and its Technical Group took place at the Â鶹APP Educational, Scientific and Cultural Organization (UNESCO) in Paris from 4-10 December 2024.

See the press release

See Panel letter to the Secretary-General of 10 December 2024

See the Secretary-General¡¯s response to the 2024 Panel letter

Meeting of the Panel members with the Director-General of UNESCO, Ms. Audrey Azoulay, in Paris on 10 December 2024

Sixty-third (2023) Regular Session of the Panel of External Auditors and its Technical Group hosted from Â鶹APP Headquarters in New York, 15-21 November 2023

See the press release

See Panel letter to the Secretary-General of 21 November 2023

See Secretary-General¡¯s response to the 2023 Panel letter

Meeting of the Panel members with the Secretary-General in New York on 20 November 2023

Sixty-second (2022) Hybrid Regular Session of the Panel of External Auditors and its Technical Group hosted from the Â鶹APP Economic Commission for Latin America and the Caribbean (ECLAC) at Santiago, Chile from 23-29 November 2022

See the press release

See Panel letter to the Secretary-General of 29 November 2022

See Secretary-General¡¯s response to the 2022 Panel letter

Hybrid Regular Session of the Panel of External Auditors and its Technical Group, Santiago, Chile

Sixty-First (2021) Hybrid Regular Session of the Panel of External Auditors and its Technical Group hosted from Â鶹APP Headquarters in New York, 1-7 December 2021

See the press release on 61st Regular Session of Panel

See Panel letter to the Secretary-General of 7 December 2021

See Secretary-General¡¯s response to the 2021 Panel letter

Hybrid Meeting of the Panel members with the Secretary-General in New York on 7 December 2021

Panel of External Auditors and its Technical Group, 2021 Session

Sixtieth (2019) Regular Session of the Panel of External Auditors and its Technical Group at Â鶹APP Campus Bonn, 27 November to 3 December 2019

See the press release on 60th Regular Session of Panel

Panel of External Auditors and its Technical Group, 2019 Session

Fifty-ninth (2018) Regular Session of the Panel of External Auditors and its Technical Group at New York Headquarters, 27 November ¨C 4 December 2018

See the press release on 59th Regular Session of the Panel

Panel of External Auditors and its Technical Group, 2018 Session

Panel of External Auditors, 2018 Session

Panel of External Auditors with Guest Speakers, 2018 Session

Fifty-eighth (2017) Regular Session of the Panel at Food and Agricultural Organization, Rome, 30 November 2017 ¨C 1 December 2017

See press release on 58th Regular Session of the Panel

Panel of External Auditors 2017 Session

Thirty-third (2017) Meeting of the Technical Group at Food and Agricultural Organization, Rome on 27 - 29 November 2017

Thirty-third(2017) Meeting of the Technical Group

See the press release on 57th session of the Panel from 21-22 November 2016

Meeting of the Panel members with the Secretary-General in New York on 21 November 2016.

See the press release on 56th session of the Panel in December 2015.

Meeting of the Panel members with the Director-General of the Â鶹APP Office at Geneva, Mr. Michael Moller, on 7 December 2015

To date, the Panel has discussed more than 300 topics of which the following are the most recent ones:

November 2025

• Financial health, cost reduction, and benefits realization
• Strengthening system cooperation and mutual recognition
• Internal control frameworks
• Digital transformation, system risks, and governance
• Performance audit

November 2024

• Climate Change and sustainability
• Financial and budgetary performance reporting
• Digital issue

November 2023

• Risk Management
• Budget Management
• New Accounting Standards
• Climate Change
• Digital Transformation

November 2022

• Climate Change
• Management Issues
• Financial Issues
• Digital Issues

December 2021

• The Impact of COVID-19
• Refinement of accounting policy implementation of Budget consolidation in relation of IPSAS 24 and IPSAS 35
• Issues in Auditing Investments of UN Entities
• Audit Public Administrations in the domain of digital transformation
• Environmental, Social and Governance (ESG) concern for Â鶹APP
• Outsourcing of Services, especially hiring of non-staff
• Common back-offices as part of the reform of the UN system

December 2019 Session

• Reform and the impact of change on governance and assurance
• Fraud prevention and detection measures and conflict of interest
• Implementing partners
• Panel¡¯s interaction with the UN system
• UN Task Force on Accounting Standards development

December 2018 Session

• Â鶹APP Reform Agenda
• Fraud prevention, detection and reporting within the Â鶹APP system
• Conflicts of interest
• External Audit engagements

November-December 2017 Session

• Â鶹APP Management Reform
• Audit Committees
• Employee benefit liabilities
• Understanding the full costs of operations
• Follow up on recommendations

November 2016 Session

• Short form audit report
• Single Audit Principle
• Harmonization and comparability of financial statements under IPSAS
• Implementing Partners

December 2015 Session

• IPSAS implementation and remaining scope for improvement
• Understanding the full costs of operations
• Voluntary Funding
• Cost of oversight to the Organisation

December 2014 Session

• Internal Control Framework
• Post-employment Benefits programmes
• Fraud and Associated Reputational Risks
• IPSAS continuous improvements

December 2012 Session

• IPSAS emerging issues
• Single Audit principle
• Update on UN Management Reform
• Revised Rules of Procedure for the Panel
• The Board of Auditor¡¯s role in Performance Audit
• Strengthened mechanism for engagement of the Panel with the Chief Executives Board (CEB)

December 2011 Session

• Update on the implementation of IPSAS system-wide
• Change of external auditors in post IPSAS implementation period
• Update on UN Management reform initiatives
• Board of Auditors¡¯ proposal for conducting performance auditing
• Observer status to Panel of former Panel members
• Discussion of INTOSAI standards and the impact on the audit opinion

December 2010 Session

• Update on the implementation of IPSAS
• Single audit /FAFA/ECA/INTOSAI matter/UNITAID
• Presentation by IPSAS Task Force
• Issues relating to IPSAS implementation:

1. Phased implementation of IPSAS
2. Accounting treatment for premises occupied by UN agencies & owned by a host country
3. Audit frequency in IPSAS ¨C WHO experience
4. Implementation of IPSAS ¨C ITU & WIPO experience
5. IPSAS at World Meteorological Organization

• ERP implementation update at WHO
• The clarified International Standards on Auditing and their impact on the audit on multilateral organizations
• Feedback on attendance at Representatives of Internal Audit Services (RIAS)

December 2009 Session

• Update on UN reforms
• Implementation of IPSAS system-wide
• Progress report on the revision of the Financial Regulations and Rules of the UN System
• IPSAS implementation at WFP
• Auditing in transitional stage of ERP and IPSAS in WHO
• Audit of capital expenditure
• Audit of procurement and contract management
• Conducting performance audits
• Update on the ¡®single audit¡¯ principle
• Impact of voluntary contributions on the Â鶹APP organizations
• Survey on audit committees
• Feedback on RIAS
• Update on INTOSAI matters

December 2008 Session

• Update on Â鶹APP reform initiatives
• IPSAS & ERP implementation: WFP/WMO audit experience
• IPSAS & ERP implementation: WHO audit experience
• IPSAS & ERP implementation: system-wide
• Progress report on the revision of the Financial Regulations and Rules of the UN System in preparation for IPSAS
• Audit of end-of-service liabilities, including ASHI
• Update on the ¡®single audit¡¯ principle
• Impact of voluntary contributions on the Â鶹APP organisations
• Recent developments in International Standards on Auditing
• Auditing an international organization ¨C a Chinese perspective
• Feedback on attendance at RIAS
• Significant lessons learnt arising out of the audits of the Â鶹APP System

December 2007 Session

• Update on response to the Tsunami Report;
• Lessons learnt from DPRK audit;
• Update on Â鶹APP reform initiatives;
• Progress on the implementation of IPSAS and its impact on the role of the external auditor;
• Auditor¡¯s consideration of negative equity resulting from the provision for liabilities for ASHI;
• Proposed new format for short-form report;
• Certification of internal controls;
• Update on the ¡®single audit¡¯ principle;
• Impact of audit recommendations;
• Availability of internal audit reports of the Â鶹APP organizations to Member States and other stakeholders;
• Update on the coordinating activities of the audit working group of Â鶹APP Development Group;
• Comparative analysis of Financial Regulations
• and Rules of the UN system relating to the external audit function;
• Lessons learnt arising out of the audits of the Â鶹APP system;
• Update on INCOSAI Mexico Conference.

December 2006 Session

• Update on Â鶹APP reform initiatives;
• Discussion on PwC report on governance and oversight;
• Audit of tsunami-related activities;
• Results of survey on performance auditing;
• Performance audits of human resources management;
• Accrual budgeting ¨C the ICAO experience;
• Introduction of IPSAS and its implications for the Â鶹APP financial Regulations and Rules;
• ¡®Emphasis of matter¡¯ and the auditor¡¯s opinion;
• Update on the United nations Task Force on Accounting Standards;
• External auditing of the Â鶹APP system and the ¡®single audit¡¯ principle;
• Peacekeeping audit of payments to troop contributing countries;
• Electronic New Government Accounting System ¨C the Philippines experience; and
• Update on the activities of the Â鶹APP Development Group.