Audit and Investigation

Internal audit reports

Audit number	Issue Date	Title of Audit Report
IA/2019-13	31 October 2019	Audit of the UNFPA Country Office in Niger
IA/2019-12	4 October 2019	Remote Audit and Monitoring of UNFPA Offices in the Asia and Pacific Region
IA/2019-11	3 September 2019	Audit of the UNFPA Eastern Europe and Central Asia Regional Office (ECCARO)
IA/2019-10	26 July 2019	Audit of the UNFPA Country Office in Vietnam
IA/2019-09	5 July 2019	Audit of the UNFPA Country Office in Guinea-Bissau

Overview

The Office of Audit and Investigation Services (OAIS) covers two functions: internal audit, and investigation. 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 to the Executive Board at its annual session. The report on internal audit and oversight activities summarizes significant observations from audits and investigations undertaken in that year.

Oversight Advisory Committee

A five-member Oversight Advisory Committee (OAC) 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, investigation and ethics functions).

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

UN Board of Auditors Reports

2018 UN Board of Auditors Report on UNFPA Financial Statements

United Nations Population Fund Financial report and audited financial statements for the year ended 31 December 2018 and Report of the Board of Auditors

2017 UN Board of Auditors Report on UNFPA Financial Statements

United Nations Population Fund Financial report and audited financial statements for the year ended 31 December 2017 and Report of the Board of Auditors

2016 UN Board of Auditors Report on UNFPA Financial Statements

United Nations Population Fund Financial report and audited financial statements for the year ended 31 December 2016 and Report of the Board of Auditors

Investigation Resources

19 February 2019

Overview of mechanisms for Reporting Wrongdoing

4 June 2018

Addressing Sexual Exploitation and Abuse and Sexual Harassment at Workplace

14 February 2018

The practice of UNFPA in cases of allegations of misconduct

From time to time, UNFPA may publish disciplinary measures and related actions taken by the Administration following allegations of misconduct. The purpose of this publication is to achieve an increased level of...

Audit

About Audit

Audit 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 Office of Audit...

Disclosure of Internal Audit Reports

Additional details regarding Executive Board decisions to disclose Internal Audit reports forthcoming.