What we audit

Secretary-General addresses opening of General Assembly's Seventy-third General DebateUN Photo/Cia Pak | Secretary-General addresses opening of General Assembly's Seventy-third General Debate

According to United Nations Financial Regulation 5.15, Internal Audit Division (IAD) of OIOS is responsible for conducting independent internal audits. These audits are carried out in accordance with the International Standards for the Professional Practice of Internal Auditing.


Our Internal Audit team provides assurance services to all United Nations activities under the Secretary-General’s authority. With approximately 90 clients, our work spans across the United Nations Secretariat, five regional commissions, select funds and programmes and other United Nations entities.


IAD provides its services in various locations all over the world, including New York, Geneva, Nairobi and multiple resident audit offices in field missions.

How we audit

The UN vehicles

At the end of each assignment, we issue an audit report, which is published and available on this website 30 days after the issuance date. Read more

Audit Manual

The General Assembly of the UN

The Internal Audit Manual sets out the policies and procedures that govern the conduct of internal auditing at the United Nations Read more

Coordination with other entities

OIOS coordinates regularly with other United Nations oversight entities, including the Board of Auditors and the Joint Inspection Unit, to ensure that potential duplications and overlaps in the conduct of oversight work are avoided Read more