The audit of UNFPA activities is carried out by UNFPA's external
and internal auditors: - External audit: fulfilled by the United
Nations Board of Auditors (BoA); and - Internal audit: assigned
to the Division for Oversight Services (DOS), in particular the
Internal Audit Branch. The UN Board of Auditors was established
by the General Assembly in 1946 to carry out the external audit
of the accounts of the United Nations organization and its funds
and programmes. The UN Board of Auditors’ report on the UNFPA
financial statements is a public document that is presented to
the General Assembly through the Fifth Committee and after
review and advice by the Advisory Committee on Administrative
and Budgetary Questions (ACABQ). The UN Board of Auditors’
report on UNFPA financial statements is also presented to the
UNFPA Executive Board. As defined by the Institute of Internal
Auditors (IIA) "Internal auditing is an independent, objective
assurance and consulting activity designed to add value and
improve an organizat