The United Nations General Assembly appointed the First President of the Cour des comptes of France as one of the three members of the United Nations Board of auditors on 9 November 2021 for a 6 years mandate (2022-2028).
As early as 1986, the United Nations trusted the Cour des comptes by appointing it as a member of the United Nations Board of Auditors for the fiscal years 1986-1989. This trust was then renewed for a further term of office from 2001 to 2010. The Cour des comptes has also been serving continuously as External Auditor of UN-related organisations for over 40 years.
The audit portfolio of this new mandate is structured around four pillars of high strategic importance:
- Peacekeeping operations, one of the core business of the United Nations
- Development (including the United Nations Development Programme)
- Human rights and issues related to refugees (including the Offices of the United Nations High Commissioners for Refugees and for Human Rights)
- Climate related issues (with the United Nations Framework Convention on Climate Change and the United Nations Convention to Combat Desertification).
The mandate given to the Board of Auditors covers both the audit of the financial statements and a review of the management and performance. The Board annually issues reports on each of the entities, funds and programs audited, which are published on its website.