Internal Audit Service governance

Charter of the Internal Audit Service

The IAS Charter sets out the purpose, authority, policies, and procedures that shall be applied in the operations of the Internal Audit Service (IAS) section of the Independent Evaluation and Audit Services (IEAS) of UN Women.

Quality assessment and performance improvement

IAS maintains a quality assurance and improvement programme that covers all aspects of internal audit activities. This includes internal quality assessments that involve ongoing performance monitoring and periodic reviews, and external quality assessments that are usually conducted every five years by a qualified external independent reviewer or review team.

An independent External Quality Assessment (EQA) review of UN Women’s internal audit function was completed in 2023. The assessment concluded that “UN Women Internal Audit Service generally conforms with the International Standards for the Professional Practice of Internal Auditing and the IIA Code of Ethics. This level of conformance is the top rating and demonstrates a clear intent and commitment to achieving the Core Principles for the Professional Practice of Internal Auditing and the Definition of Internal Auditing.”

Executive Board sessions on internal audit

A report on internal audit and investigation activities is presented annually to the UN Women Executive Board at its annual session.