Disclosure Policies
UNFPA is committed to organizational transparency. In accordance with decision 2012/18 of its Executive Board, UNFPA is publishing the internal audit reports issued by the Division for Oversight Services (DOS) as from 1 December 2012.
The policy for the disclosure of internal audit reports issued by DOS has evolved over the years. This page describes which disclosure policy is applicable over which period in time.
Questions regarding the disclosure of internal audit reports should be directed to DOS through the following email address: audit.disclosure@unfpa.org
For internal audit reports issued prior to September 2008: No disclosure.
For internal audit reports issued between 1 September 2008 and 30 June 2011
The Executive Director may disclose internal audit reports to Member States according to the UNFPA oversight policy (section VI) approved by the Executive Board in its decision 2008/37. Disclosure of internal audit reports must be in accordance with the provisions and procedure set forth in said policy.
Requests for access to internal audit reports should be made in writing to the UNFPA Executive Director, with a copy to the Director, DOS stating the reason and purpose for the request and confirming adherence to the procedures for disclosure of internal audit reports, including confidentiality.
For details of the disclosure process, see document "General Procedure to request viewing of an internal audit report".
For internal audit reports issued between 1 July 2011 and 30 June 2012
In addition to the disclosure to Member States, the Executive Director may, according to Executive Board decision 2011/23, disclose internal audit reports to donor intergovernmental organizations provided the reports pertain to a given project in with the donor is financially contributing.
Access to internal audit reports should be done in accordance with the process described above.
For internal audit reports issued between 1 July 2012 and 30 November 2012
In accordance with the Executive Board decision 2012/18 the executive summaries of internal audit reports are publicly available on this website.
The access of the full contents of an internal audit report issued between 1 July and 30 November 2012 is done in accordance with the process described above.
For internal audit reports issued since 1 December 2012
In accordance with Executive Board decision 2012/18 of June 2012, all internal audit reports issued by DOS since 1 December 2012 are publicly disclosed on this website, one month after they have been issued internally, except in the case of reports containing findings related to a specific Member State, where the Director, DOS will provide a copy of the report to the concerned Member State and provide the concerned Member State with adequate time to review and comment on the report prior to public disclosure.
Audit Ratings
On the basis of its audit findings, DOS assigns an "audit rating" for each of the areas assessed during an audit as well as an overall rating for the entity audited. DOS uses three rating categories: "satisfactory"; "partially satisfactory"; "unsatisfactory" which are common and have been agreed among all funds and programmes.
Audit Ratings – Definition
Satisfactory – Governance, risk management Internal controls and practices were adequately established and functioning well. No issues were identified that would significantly afec the achievement of the objectives of the audited entity.
No high risk areas were identified. Overall, the objectives of the entity audited are likely to be achieved.
Partially Satisfactory – Governance, and risk management and internal controls and practices were generally established and functioning, but needed improvement. One or several issues were identified that may negatively affect the achievement of the objectives of the audited entity.
One or more high and medium risk areas were identified that may impact on the achievement of office objectives.
Unsatisfactory – Governance, risk management and internal controls and practices were either not established or not functioning well. The issues were such that the achievement of objectives of the audited entity could be seriously compromised.
The majority of issues identified were high risk, and hence, on the overall, office objectives are not likely to be achieved.
Key Documents related to disclosure of internal audit reports
2008
EB Decision 2008/37 [document DP/2009/2]
2011
Proposal for Remote Viewing of Internal Audit Reports (Joint note of UNDP, UNFPA and UNOPS)
EB Decision 2011/23 [DP/2011/32]
2012
Proposal for achieving full transparency with regard to disclosure of internal audit reports [DP/FPA/OPS/2012/1]
EB Decision 2012/18 [DP/2012/16]
