Working with External Auditors Role, Mandate and Appointment of external auditors 1. “External audit” refers to an audit carried out by a body that is external to, and independent of, the organization being audited and has direct reporting responsibility to a relevant Governing Body. In UNDP, external auditors are one of the key independent oversight bodies and report to the General Assembly. 2. …
Content Type: Document
Document Type: Policy
Effective Date: 01-01-2012
Planned Review Date: 30-06-2024
Policy Area: Financial Resources Management
Policy Chapter: Working with External Auditors
Policy: Working with External Auditors