Review of audit procedures of the United Nations and the specialized agencies

X. RESOLUTIONS ADOPTED ON THE REPORTS OF THE FIFTH COMMITTEE
971. Review of audit procedures of the United Nations and the specialized agencies

The General Assembly, Noting the reports of the Secretary-Genera1[1]1and of the Advisory Committee on Administrative and Budgetary Question[2]2on the review of audit procedures of the United Nations and the specialized agencies, Noting the views expressed during the consideration of these reports at the tenth session of the General Assembly, including particularly the interest shown by many Member States in the development of a common system of external audit which would continue to meet the increasing audit requirements of the United Nations and the specialized agencies suitably and efficiently,

1. Requests the Secretary-General:

(a) To consult with the Board of Auditors and with the heads of the specialized agencies, in conjunction with their External Auditors, concerning the possibility of developing a common system of audit which would meet these requirements and in which the agencies would be willing to participate;

(b) To submit, in time for a final decision to be reached by the General Assembly at its twelfth session, a report recording the progress made in the discussions, and recommending a future course of action including detailed suggestions for any proposed changes, together with the comments of the Advisory Committee on Administrative and Budgetary Questions on these matters;

2. Decides to include in the provisional agenda of the twelfth session of the General Assembly an item under the title "Review of audit procedures of the United Nations and the specialized agencies".

557th plenary meeting,
15 December 1955.

---

[1] Ibid., agenda item 43, document A/2974. [2] Ibid., document A/2990.