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 (UNPKO) | French Republic |
| International Trade Centre (ITC) | the Republic of Indonesia |
| United Nations University (UNU) | Federative Republic of Brazil |
| United Nations Development Programme (UNDP) | French Republic |
| United Nations Capital Development Fund (UNCDF) | French Republic |
| United Nations Children's Fund (UNICEF) | Federative Republic of Brazil |
| United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) | the Republic of Indonesia |
| United Nations Institute for Training and Research (UNITAR) | Federative Republic of Brazil |
| Voluntary Funds administered by the United Nations High Commissioner for Refugees (UNHCR) | French Republic |
| Fund of the United Nations Environment Programme (UNEP) | the Republic of Indonesia |
| United Nations Population Fund (UNFPA) | Federative Republic of Brazil |
| United Nations Human Settlements Programme (UN-HABITAT) | the Republic of Indonesia |
| United Nations Office on Drugs and Crime (UNODC) | Federative Republic of Brazil |
| United Nations Office for Project Services (UNOPS) | the Republic of Indonesia |
| United Nations Women (UN-Women) | Federative Republic of Brazil |
| The International Residual Mechanism for Criminal Tribunals (IRMCT) | Federative Republic of Brazil |
| United Nations Framework for Combating Climate Change (UNFCCC) | French Republic |
| United Nations Joint Staff Pension Fund (UNJSPF) | Federative Republic of Brazil |
| United Nations Convention for Combating Desertification (UNCCD) | French Republic |
| Special projects | Lead auditor |
| Strategic Heritage Plan (SHP) | French Republic |