The internal auditing function is an independent, objective, assurance and advisory activity designed to add value and improve the Organization's operations. Internal audits help the Organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.
The Internal Audit Division (IAD) provides assurance services to all United Nations activities under the Secretary-General’s authority. IAD currently has approximately 90 clients comprising of the United Nations Secretariat, five regional commissions, select funds and programmes and other United Nations entities. Through its audit reports, IAD provides transparency regarding the operations of the United Nations while also continuing to provide assurance and reporting to management to encourage improved economy and effectiveness in the management of United Nations operations and activities.