Disclosure of Internal Audit Reports
UN Women is committed to organizational transparency. In accordance with Decision 2012/10 of its Executive Board, UN Women is publishing the audit reports issued by the Office of Audit and Investigations (OAI) as from 1 December 2012.
Questions regarding the disclosure of internal audit reports should be directed to OAI through the following email address: firstname.lastname@example.org
On the basis of its audit results, OAI assigns an “audit rating” for each of the areas assessed during an audit as well as an overall rating for the business unit audited. OAI uses three rating categories: “satisfactory,” “partially satisfactory,” and “unsatisfactory.” A definition of each of the audit ratings is listed below.
- For internal audit reports issued since 1 December 2012: In accordance with Executive Board decision 2012/10 of November 2012, all audit reports issued by UNDP Office of Audit and Investigations (OAI) since 1 December 2012 are publicly disclosed on this web page one month after they have been issued internally.
- For internal audit reports issued prior to 1 December 2012: The disclosure of internal audit reports to Member States and to eligible donors is governed by the UN Women Executive Board decision 2012/10. According to that decision, internal audit reports issued prior to 1 December 2012 may be disclosed, upon request and under condition of confidentiality, to a Member State, or, if the internal audit reports pertain to a project in which a donor intergovernmental organization is financially contributing. Requests for access to internal audit reports should be made in writing to the UN Women Executive Director, with a copy to the Director of the UNDP Office of Audit and Investigations (OAI), stating the reason and purpose for the request and confirming adherence to the procedures for disclosure of internal audit reports, including confidentiality. The procedures for such disclosure can be found here.
AUDIT RATINGS – DEFINITION
- A rating of “satisfactory” means that internal controls, governance and risk management processes were adequately established and functioning well; the audit has not disclosed any new significant issues. While all UN Women offices strive at continuously enhancing their controls, governance and risk management, it is expected that this top rating will only be achieved by a limited number of business units.
- A rating of “partially satisfactory” means that internal controls, governance and risk management processes were generally established and functioning, but needed improvement; the audit has disclosed one or several issues that need to be addressed. It describes an overall acceptable situation with a need for improvement in specific areas. It is expected that the majority of business units will fall into this rating category.
A rating of “unsatisfactory”
means that internal controls, governance and risk management processes were either not established or not functioning well; the audit has disclosed significant issues that need to be addressed as a matter of priority in order not to compromise the achievement of the audited entity’s objectives. Given the environment UN Women operates in, it is unavoidable that a small number of business units with serious challenges will fall into this category.