Joint Inspection Unit

The UN Joint Inspection Unit (JIU) was established by resolution 31/192 (December 22, 1976) of the United Nations General Assembly with the objective of enhancing the efficiency of the administrative and financial functioning of the United Nations system organizations. 

It conducts system-wide evaluations, inspections and investigation to provide an independent view of the efficiency of services and programmes as well as the proper use of funds.

Further details and reports of Joint Inspection Unit may be found at

External Auditor

The External Auditor of UNESCO is appointed by the General Conference for a six-year term to audit the accounts and financial statements of the organization and to undertake other specific examinations requested by the General Conference.

The Cour des comptes of France is UNESCO’s External Auditor. Reports on the audits and evaluations of the External Auditor are presented to the Executive Board and the General Conference. The Internal Oversight Service shares all internal audit reports with the External Auditor and considers the past and planned audits of the External Auditor in formulating the IOS work plan.   

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