Audit and Investigation

The Office of Audit and Investigation Services (OAIS) consists of two branches: internal audit, and investigation, which were previously part of the Division for Oversight Services (DOS). The Director, OAIS reports directly to the Executive Director of UNFPA and provides independent and objective assurance as well as advisory services designed to add value and improve UNFPA operations. The Office helps UNFPA accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management and control processes, as well as assess the impact of UNFPA's activities on its intended beneficiaries.

OAIS Charter

In accordance with the Oversight Policy and the Financial Regulations approved by the Executive Board, the roles and responsibilities of OAIS, as well as the purpose, authority, policies and procedures that shall be applied in the operations of OAIS, are set forth in its Charter approved by the Executive Director.

As stated in the Financial Rules and Regulations of UNFPA, the Director, OAIS reports on internal audit and oversight activities annually and on evaluation activities biennially, to the Executive Board at its annual session. The report on internal audit and oversight activities summarizes significant observations from audits, investigations and evaluations undertaken in that year.

Audit Advisory Committee

A five-member Audit Advisory Committee (AAC) is established to assist the Executive Director of UNFPA in fulfilling his/her responsibilities regarding financial management and reporting, external audit matters, risk management, the systems of internal control and accountability, and the oversight process (the internal audit, evaluation, and investigative functions).

OAIS submits to the Audit Advisory Committee (AAC), for review and advice, its strategy, work plans, budget situations and periodic progress reports. The AAC also receives a copy of all OAIS internal audit reports.