Internal Audit:

Our goal is to improve the Organization's risk management, control and governance processes

How we add value
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.
See more
Our work
The Internal Audit Division currently has approximately 90 auditees comprising of the United Nations Secretariat, five regional commissions, select Funds and Programmes and other United Nations entities.With effect from 2008, its annual audit work plan, which details the audit assignments that would be conducted each year, was developed primarily based on the results of risk assessments, while taking into consideration requests from the General Assembly and other relevant factors.
See more
Audit Manual
The Internal Audit Manual sets out the policies and procedures that govern the conduct of internal auditing at the United Nations. It describes the underlying principles, standards and code of ethics for the professional practice of internal auditing, and describes the Division's audit management process from planning and preparation to the performance of the audit, reporting of results and follow-up of recommendations.
See more
Internal Audit highlights

One year of performance measurement of IAD using the OIOS Programme Impact Pathway Framework

As recommended by the Independent Audit Advisory Committee (IAAC), the Internal Audit Division has established a number of performance metrics not only to ensure that it delivers on its mandate, strategy and goals, but also to enhance internal control over audit processes and to measure the outcome and impact of its activities on the Organization.

The newly adopted system is part of an initiative across OIOS to develop programme impact pathways to complement the Office's strategic framework and sharpen the focus on results.


Similar to a logical framework, the pathways provide a visual road map of inputs, activities, outputs, outcomes and impact and the causal relationships among these elements. It measures IAD's performance against 15 indicators related to activities, outputs, outcome and impact. IAD has completed one full year of using the pathway indicators and reported on its performance against them on a quarterly basis in 2014.
 

 

The 2014 annual performance report showed that while IAD’s performance against the indicators of outputs, outcomes and impact were generally satisfactory, improvements were needed for activity level indicators, especially in meeting the targets on timeliness to complete audits. For example, IAD delivered 85 per cent of its targeted outputs in 2014. In addition, all of its recommendations were accepted by programme managers against a target of 95 per cent. See more