United Nations General Assembly resolution 74 (I)

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United Nations General Assembly resolution 74 (I) is an early post-World War II UN measure that created the Organization’s independent Board of Auditors to oversee and verify its financial accounts.

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Statements (40)

Predicate Object
instanceOf United Nations General Assembly resolution ⓘ
founding document of a United Nations body ⓘ
legal instrument ⓘ
adoptedAtSession first session of the United Nations General Assembly ⓘ
adoptedBy United Nations General Assembly ⓘ
adoptedInContextOf post-World War II international institutional development ⓘ
aimsToEnsure accountability of United Nations management for financial matters ⓘ
proper use of United Nations financial resources ⓘ
reliability of United Nations financial reporting ⓘ
appliesTo accounts of United Nations funds and programmes as determined by the General Assembly ⓘ
financial statements of the United Nations ⓘ
associatedOrganization United Nations ⓘ
basisFor mandates of the United Nations Board of Auditors in later years ⓘ
subsequent United Nations financial oversight practice ⓘ
category United Nations General Assembly resolutions concerning administration and budget ⓘ
createsBodyWithCharacteristic independent Board of Auditors ⓘ
createsBodyWithFunction to oversee United Nations financial accounts ⓘ
to provide external audit for the United Nations ⓘ
to verify United Nations financial accounts ⓘ
definesMandateOf United Nations Board of Auditors ⓘ
enshrinesPrinciple financial transparency in the United Nations ⓘ
independence of external auditors of the United Nations ⓘ
regular external verification of United Nations financial accounts ⓘ
establishes United Nations Board of Auditors ⓘ
governs external audit arrangements of the United Nations ⓘ
hasConsequence creation of a permanent external audit body for the United Nations ⓘ
institutionalization of external financial oversight in the United Nations system ⓘ
hasImplementingBody United Nations Board of Auditors ⓘ
hasResolutionNumber 74 (I) ⓘ
historicalPeriod immediate post-World War II era ⓘ
languageOfAdoption official languages of the United Nations ⓘ
legalEffect establishment of an independent external audit mechanism for the United Nations ⓘ
partOf early institutional framework of the United Nations ⓘ
purpose to create an independent Board of Auditors for the United Nations ⓘ
relatedTo United Nations financial regulations and rules ⓘ
United Nations oversight mechanisms ⓘ
United Nations system of internal control and audit ⓘ
subjectMatter external audit of United Nations accounts ⓘ
financial accountability in the United Nations system ⓘ
financial oversight of the United Nations ⓘ

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Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Board of Auditors of the United Nations → establishedBy → United Nations General Assembly resolution 74 (I) ⓘ