The audit of UNFPA activities is carried out by UNFPA's external and internal auditors:
- External audit: fulfilled by the United Nations Board of Auditors (BoA); and
- Internal audit: assigned to the Division for Oversight Services (DOS), in particular the Internal Audit Branch.
External Audit
The UN Board of Auditors was established by the General Assembly in 1946 to carry out the external audit of the accounts of the United Nations organization and its funds and programmes. The Board's report on the UNFPA financial statements is a public document that is presented to the General Assembly through the Fifth Committee and after review and advice by the Advisory Committee on Administrative and Budgetary Questions (ACABQ). The UN Board of Auditors’ report on UNFPA financial statements is also presented to the UNFPA Executive Board.
Internal Audit
As defined by the Institute of Internal Auditors (IIA) "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
DOS reports to the UNFPA Executive Director and is responsible for internal audit, investigations and independent evaluations. DOS submits to the Audit Advisory Committee (AAC), for review and advice, its strategy, work plans, budget situations and periodic progress reports. In addition, every year DOS prepares a report on internal audit and oversight, and biannually on evaluation, which summarizes significant observations from audits, investigations and evaluations undertaken in the period under review. The reports are presented to the UNFPA Executive Board at its annual session in June.
DOS Charter
The Charter sets out the purpose, authority, policies and procedures that shall be applied in the operations of DOS at UNFPA.
