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Control Mechanisms In The UN, External And Internal

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Chapter Summary

The control and monitoring of the work of the Secretariat of the UN and its special funds and programmes takes place at different levels, whereby the applied, politically and/or professionally determined criteria of evaluation can differ considerably. The Advisory Committee on Administrative and Budgetary Questions (ACABQ) was set up as a subsidiary organ at the first session of the General Assembly by resolution 14A (I) of 1946. The Board of Auditors was also established by the first General Assembly in December 1946. The Joint Inspection Unit (JIU) has been created as the result of the first major financial crisis of UN during the 1960s, after disputes about the financing of the peace-keeping operation in the Congo (ONUC). Close co-operation clusters exist between the Board of Auditors and OIOS created in 1994 as a result of the tasks of external and internal audit.

Keywords: ACABQ; Joint Inspection Unit (JIU); OIOS; Secretariat of the UN

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