Audit and Investigation

Internal audit reports

Audit number Issue Date Title of Audit Report Audit rating % IR
IA/2020-04 27 May 2020 Project Audit in the UNFPA Guatemala Country Office
IA/2020-03 21 April 2020 Audit of the UNFPA Country Office in South Sudan
IA/2020-02 12 March 2020 Audit of the UNFPA Country Office in Burkina Faso
IA/2020-01 21 February 2020 Audit of the UNFPA Country Office in Mali
31 December 2019 2019 List of UNFPA Internal Audit Reports Issued

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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

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Investigation Resources

7 April 2020
From time to time, UNFPA may publish disciplinary measures and related actions taken by the Administration following allegations of wrongdoing. The purpose of this publication is to achieve an increased level of...

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Audit

1 January 2016
Additional details regarding audit rating definitions, categories of root causes and audit issues, priorities of agreed management actions, and categories of achievement of objectives.
1 December 2015
Internal auditing is an independent, objective assurance and advisory activity designed to add value and improve UNFPA.  The mission of internal audit is to enhance and protect UNFPA by providing risk-based and...
Additional details regarding Executive Board decisions to disclose Internal Audit reports forthcoming.