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 objective assurance, advice and insights.  OAIS helps UNFPA accomplish its objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of UNFPA governance, risk management, and control processes.

The audit of UNFPA activities is carried out by internal and external auditors: Internal audit: assigned to the Office of Audit and Investigation Services (OAIS); and External audit: fulfilled by the United Nations Board of Auditors (BoA).

Internal Audit

Internal audit activities are carried out by the OAIS, through its Internal Audit Branch to conduct its work, in conformance with the International Standards for the Professional Practice of Internal Auditing promulgated by The Institute of Internal Auditors (IIA). 

The UNFPA Office of Audit and Investigation Services is a top rated quality assurance certified by the IIA (December 2021).

International Standards for the Professional Practice of Internal Auditing

OAIS audits are conducted in conformance with the International Standards for the Professional Practice of Internal Auditing, which require that internal auditors plan and perform the audit to obtain reasonable assurance on the adequacy and effectiveness of the governance, risk management and internal control processes in place over the in-scope areas and activities. The audit includes the review and analysis, on a test basis, to obtain reasonable assurance with regards to the a) effectiveness and efficiency of the Office operations; b) conformity of expenses with the purposes for which funds were appropriated; c) safeguarding of assets entrusted to the Office; d) level of compliance with applicable legislative mandates, rules, regulations, policies and procedures; and e) reliability of the Office financial and operational reporting. 

External Audit

The UN Board of Auditors was established by the General Assembly in 1946 to carry out the external audit of the accounts of the United Nations organization and its funds and programmes. The UN Board of Auditors’ report on the UNFPA financial statements is a public document that is presented to the General Assembly through the Fifth Committee and after review and advice by the Advisory Committee on Administrative and Budgetary Questions (ACABQ).  The UN Board of Auditors’ report on UNFPA financial statements is also presented to the UNFPA Executive Board.