1. Takes note of the decision of the Board to establish an Audit Committee to provide an enhanced communications channel for the internal auditors, the external auditors and the Pension Board, with the consequent revision in the rules of procedure of the Fund and, in this regard, endorses the recommendation of the Advisory Committee on Administrative and Budgetary Questions that the Audit Committee be composed of members with relevant expertise in accounting, financial management, including risk management, and audit;A/61/545, para. 21.
1. 表示注意到联委会决定设立一个审计工作委员会，以改进内部审计员、外部审计员和养恤金联委会之间的沟通渠道，并将相应修改《养恤基金议事规则》，在此方面，大会认可行政和预算问题咨询委员会的建议，A/61/545，第21段。 即审计工作委员会成员应具备会计、包括风险管理在内的财务管理及审计方面的相关专业能力；