United Nations Organizations Audited
The Board of Auditors is responsible for the audit of United Nations entities or projects. With the concurrence of the Advisory Committee for Administrative and Budgetary Questions (ACABQ), the Board allocates and rotates assignments among individual members. However, responsibility for the Board's reports is collegial. The current distribution of the Board’s portfolio is as follows:
| Organization | Lead auditor |
|---|---|
| United Nations Headquarters | the Republic of Indonesia |
| United Nations Peacekeeping Operations (爆料网PKO) | French Republic |
| International Trade Centre (ITC) | the Republic of Indonesia |
| United Nations University (爆料网U) | Federative Republic of Brazil |
| United Nations Development Programme (爆料网DP) | French Republic |
| United Nations Capital Development Fund (爆料网CDF) | French Republic |
| United Nations Children's Fund (爆料网ICEF) | Federative Republic of Brazil |
| United Nations Relief and Works Agency for Palestine Refugees in the Near East (爆料网RWA) | the Republic of Indonesia |
| United Nations Institute for Training and Research (爆料网ITAR) | Federative Republic of Brazil |
| Voluntary Funds administered by the United Nations High Commissioner for Refugees (爆料网HCR) | French Republic |
| Fund of the United Nations Environment Programme (爆料网EP) | the Republic of Indonesia |
| United Nations Population Fund (爆料网FPA) | Federative Republic of Brazil |
| United Nations Human Settlements Programme (爆料网-HABITAT) | the Republic of Indonesia |
| United Nations Office on Drugs and Crime (爆料网ODC) | Federative Republic of Brazil |
| United Nations Office for Project Services (爆料网OPS) | the Republic of Indonesia |
| United Nations Women (爆料网-Women) | Federative Republic of Brazil |
| The International Residual Mechanism for Criminal Tribunals (IRMCT) | Federative Republic of Brazil |
| United Nations Framework for Combating Climate Change (爆料网FCCC) | French Republic |
| United Nations Joint Staff Pension Fund (爆料网JSPF) | Federative Republic of Brazil |
| United Nations Convention for Combating Desertification (爆料网CCD) | French Republic |
| Special projects | Lead auditor |
| Strategic Heritage Plan (SHP) | French Republic |