Responsibility for the implementation of the audit recommendations made by the Board of Auditors in Management Letters addressed to the UNICEF Executive Director (and on which the recommendations in the Report of the Board of Auditors are based) rests with the Representative or Head of Office.
6. 办事处代表或负责人负责执行审计委员会在致儿童基金会执行主任的管理函中提出的审计建议（审计委员会报告中各项建议的依据）。