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Audit Reports

Internal audit reports of the Office of the Inspector General are disclosed in accordance with the Oversight Reports Disclosure Policy approved by the Executive Board. The list below shows all reports that are disclosed to the public in line with this Policy.

Please note that the status of 'agreed actions' shown in the reports corresponds to the status at the time the report was issued.

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Internal Audit of Âé¶¹ÊÓÆµ Humanitarian Access Management - December 2024

Reference: AR-24-21

As part of its annual work plan, the Office of Internal Audit conducted an audit of humanitarian access management practices in Âé¶¹ÊÓÆµ, covering the period from 1 January 2022 to 31 December 2023. In 2006, Âé¶¹ÊÓÆµ developed the ¡®Note on Humanitarian Access and Its Implications for Âé¶¹ÊÓÆµ¡¯, recognizing that rapid and unimpeded access to the affected population is a fundamental prerequisite for principled humanitarian assistance. Since then, Âé¶¹ÊÓÆµ has continuously evolved its approach to implementing access management practices across the organization. However, humanitarian access is often limited by factors such as physical constraints and more complex conflict, insecurity or bureaucratic impediments, which can reduce the ability of Âé¶¹ÊÓÆµ to deliver assistance effectively and without interference. The audit assessed the extent to which Âé¶¹ÊÓÆµ has established effective processes across the organization to identify and manage humanitarian access challenges to minimize risks and enhance operational effectiveness. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of major improvement needed.

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Internal Audit of School Meals Management in Âé¶¹ÊÓÆµ - September 2024

Reference: AR-24-11

As part of its annual work plan, the Office of Internal Audit conducted an audit of school meals management in Âé¶¹ÊÓÆµ. The audit assessed the extent to which management has established governance, risk management and internal controls for effective school meals activities. The period covered was 1 January 2023 to 31 March 2024. Where necessary, transactions and events pertaining to other periods were also reviewed. The scope included three focus areas: (i) Âé¶¹ÊÓÆµ¡¯s support to the transition to national school meals programme, (ii) controls over cash transferred to institutions; and (iii) fund and resource management. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

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Internal Audit of Diversity, Equity and Inclusion in Âé¶¹ÊÓÆµ - September 2024

Reference: AR-24-10

Âé¶¹ÊÓÆµ has had a strong programmatic focus on gender for decades. In 2020 it provided additional resources for disability inclusion in response to the United Nations Disability Inclusion Strategy. In 2022, as a result of an expanding focus on diversity, and with the approval of the three-year Investing in People Critical Corporate Initiative, Âé¶¹ÊÓÆµ created a DEI Unit in the Workplace and Management Department, with a team of two employees. This team worked on expanding diversity dimensions beyond gender, including disability inclusion, anti-racism and LGBTIQ+ inclusion. The audit assessed the extent to which Âé¶¹ÊÓÆµ has established processes to promote diversity, achieve equity and create an inclusive workplace culture for its employees. It focused on work undertaken on four dimensions of diversity ¨C gender, disability inclusion, anti-racism and LGBTIQ+ ¨C because these were areas where the DEI Unit had begun its work. The DEI Unit has the overall responsibility for inclusion for all Âé¶¹ÊÓÆµ employees throughout the employee life cycle. The Gender, Protection and Inclusion Unit within the Programme Policy and Guidance Division is responsible for programmatic aspects and coordinates disability inclusion and gender, adding to the complexity of organizational arrangements to manage DEI issues. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of Major improvement needed,

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Privileges and immunities

Âé¶¹ÊÓÆµ internal audit reports are made publicly available in accordance with decisions of the Âé¶¹ÊÓÆµ Executive Board. Readers should understand that the publication of these reports does not constitute a waiver, express or implied, of Âé¶¹ÊÓÆµ's immunities as set out in the Convention on the Privileges and immunities of the United Nations, 1946, the Convention on the Privileges and immunities of the Specialized Agencies, 1947, customary international law, other relevant international or national agreements, or under domestic law.

Response to the queries

Âé¶¹ÊÓÆµ appreciates the public interest in internal audit reports. However, due to resource constraints, we will be unable to respond to individual questions regarding internal audit reports.