It reports to the Under-Secretary-General for Internal Oversight Services, and communicates the audit findings to the Deputy High Commissioner, based on a Memorandum of Understanding (MOU) signed by the two parties in July 2001.
根据双方于2001年7月签署的一份《谅解备忘录》，该处向主管内部审计事务的副秘书长提交报告，并将审计结论通报给副高级专员。