Disclosure of Internal Audit Reports

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 as of 1 December 2012 by the Division for Oversight Services (DOS), then the Office of Audit and Investigations Services (OAIS).

The policy for the disclosure of internal audit reports issued by OAIS 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 OAIS 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, OAIS 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 here 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, and now OAIS 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, OAIS 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.

Click here for access to internal audit reports.

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)

Responding to the emerging demand for greater information disclosure of internal audit reports (DP/FPA/OPS/2011/1)

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]

Compendium of decisions adopted by the Executive Board during 2012 see: Decision 2012/18 [DP/2012/16]