“An External Auditor, who shall be the Auditor-General (or an officer holding the equivalent title) of a Member State, shall be appointed, in the manner decided by the General Conference, for the purpose of auditing the accounts of the three financial periods following his appointment. At its session immediately preceding the end of his mandate the General Conference shall again appoint an External Auditor”.
(Article 12.1 of UNESCO’s Financial Regulations)
