Internal audit

The internal audit function is assigned to the Internal Audit Service (IAS) of the Independent Evaluation and Audit Services (IEAS), effective 1 January 2018. Prior to 2018, the UNDP Office of Audit and Investigations (OAI) provided internal audit services to UN Women.

As defined by the Institute of Internal Auditors (IIA): “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”

IAS is responsible for carrying out internal audits of UN Women offices and relevant themes. IAS reports on these audits to the Executive Director. IAS also submits its strategy, workplans, resource requirements, and periodic progress reports to the UN Women Advisory Committee on Oversight (ACO) for review and advice. In addition, every year, IAS prepares a report on its internal audit activities, which summarizes significant observations from audits undertaken during the year. This report is presented to the UN Women Executive Board at its annual session in June. For more information see “Internal Audit Service governance”.

UN Women is committed to organizational transparency. In accordance with Decision 2012/10 of its Executive Board, UN Women makes its internal audit reports publicly available. For more information, see “Internal audit reports”.