The Comptroller & Auditor General of India, Shashi Kant Sharma on 25 July 2014 assumed office as Member of the United Nations Board of Auditors for a term of six year upto June 2020. Shashi Kant Sharma took over the charge from Liu Jiayi, the Auditor General of the People’s Republic of China at the United Nations Headquarters at New York. He was elected to this position defeating Philippines by a margin of 62 votes in November 2013.
United Nations Board of Auditors
The United Nations General Assembly established the United Nations Board of Auditors to audit the accounts of the United Nations Organization and its funds and programmes and to report its findings and recommendations to the UN General Assembly.
For this purpose, the Assembly appoints three members, each of whom must be the Auditor-General of a Member State. Other two members of the Board besides Shashi Kant Sharma are Amyas Morse, Comptroller and Auditor General, United Kingdom of Great Britain and Northern Ireland and Ludovick Utouh, Controller and Auditor-General of United Republic of Tanzania.
CAG’s International Audit Experience
The CAG of India has been the external auditor of various international organizations. Presently, besides being a Member of the UN Board of Auditors, he is the external auditor of the World Food Programme, World Intellectual Property Organization, International Atomic Energy Agency, UN World Tourism Organization and the International Organization for Migration.
He had also served as the external auditor of major UN Agencies like the World Health Organization, Food and Agricultural Organization, International Maritime Organization, Organization for Prohibition of Chemical Weapons etc.
Benefits for India
Benefits for United Nations
With their wide experience in the audit of UN and its Agencies and other International Organizations, the auditors of the CAG of India would assist the UN in bringing about greater efficiency, economy and effectiveness in its operations by focussing their audit thrust on key risk areas within the UN.
Presently, the United Nations is in the process of business process transformation by way of migrating to International Public Sector Accounting Standards (IPSAS) for financial reporting and introduction of a SAP based Enterprise Resource Planning solution.
CAG of India has a pool of audit professionals specialising in IPSAS, who have assisted World Health Organization (WHO), International Maritime Organization (IMO) and International Organization for Migration (IOM) in their on-going migration to an IPSAS compliant financial accounting system.
CAG of India is known for its expertise in the audit of IT systems. India’s twin strengths in IPSAS and auditing ERP systems would bring value to the United Nations in its ongoing migration to IPSAS and implementation of its SAP system, UMOJA.
About the Comptroller and Auditor General
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When: 25 July 2014