The JIU Report RIAS .pdf



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Titre: 2016-08-23 UN-RIAS - The JIU Report on the Internal Audit Function v10 (Read-Only)

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The JIU Report on the Internal
Audit Function
Moderator: Suzanne Frueh, UNESCO
Main Speaker: Olivier Myard, ICAO
Panelists: Anthony Watson, ILO – Fabienne Lambert, UNFPA
UN-RIAS – New York, NY - 6 September 2016
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

1

Objectives of the presentation
• For the main, give an overview of the eight
recommendations included in the Draft JIU Report: “State of
the IA Function in the UN System”(16/6/16)
• Illustrate with examples of potential reactions from 12
Participating Organizations: UN, UNDP, UNFPA, FAO,
IAEA, ICAO, ILO, ITU, UNESCO, UNIDO, WFP and WIPO
• Start debating on consensual / controversial
recommendations
• Pave the way for the next steps
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

2

Key messages of the draft report









Ensure Appropriate conditions for IA independence
Attribute a strategic mandate for IAS
Deliver assurance services
Leverage technology in audit work
Undertake EQA
Implement internal quality control and performance management
processes
Define adequate plans and allocate resources to achieve long-term goals
with respect to staffing, training and professional certification
Institutionalize Oversight Committees to provide expert advice to EH and
GB
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

3

Structure of the presentation




Eight formal recommendations and, where appropriate,
“soft” recommendations directly related to those
recommendations
Other “soft” recommendations not directly related to
recommendations of the report

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

4

Conditions of Independence
Ref “Soft” recommendations related to Rec 1
56

In addition to the approval of the EH, essential that the IA charter be approved by the GB and this approval
be appropriately documented in the minutes of the GB meetings, with substantive involvement of the OC
in the review process.

62

The GB should seek the views of the head of IA/oversight and the OC to gain assurance that IA plans
adequately address high risk areas, and that budgets are sufficient in this regard.

65

The IAS should follow the recommended practice by providing a comprehensive statement on
independence in their AR.

66

Organizations should ensure that their heads of IA and OC chairs attend GB meetings and given the
opportunity to respond to questions raised on their respective annual reports.

69

Due to the importance of hiring, retaining and protecting qualified and independent heads of IA, EH need
to involve OC and consult with GB in hiring the head of IA/oversight, and in terminating his/her tenure.

76

Limiting term and restricting employment within the same organization for the head of IA/oversight, and
therefore requesting GB to establish a ‘non-renewable tenure of 5 to 7years’, ‘with no expectation of any
further employment within the same UN organization at the end of the term’.
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

Recommendation
1
GB should direct EH of
UN system
organizations, who
have not yet done so,
to implement internal
audit conditions of
independence as
outlined in this section
of the review and as
per past JIU
recommendations, no
later than December
2018.

5

Heads of IA/Oversight’s Tenure
Duration

Renewable

2

Y

FAO, ILO, ITU, UNOPS, UNRWA, WHO, WMO

3

Y

IAEA, IFAD, PAHO, UNIDO

4

Y

UNDP (once)

5

Y

IMO, UNFPA (once), UNICEF (once)

5

N

OIOS

6

N

UNESCO, WIPO

7

Y

CTBTO

7

N

ICAO, OPCW
6

Conditions of Independence
Recommendation 1

United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

L

UNFPA

Rec. # 1 - Independence

S pecialized agencies and IAEA

UNDP

United
Nations*

GB should direct EH of
UN system organizations,
who have not yet done
so, to implement
internal audit conditions
of independence as
outlined in this section of
the review and as per
past JIU
recommendations, no
later than December
2018.

L

L

L

L

L

L

L

L

L

L

L

7

Strategic mandate
Recommendation
2

United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

E

UNFPA

Rec. # 2 - S trategic Mandate

S pecialized agencies and IAEA

UNDP

United
Nations*

In consultation with the
EH and the OC, as
applicable, Heads of
IA/oversight of UN
system organizations
should develop and
update as needed an IA
strategy to provide a
vision and direction as
to how IA should be
strategically positioned
within the organization
and operationalized to
achieve its mandate no
later than December
2018, with periodic
updates thereafter.

E

E

E

E

E

E

E

E

E

E

E

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

8

Assurance services
Recommendation 3
Heads of IA/oversight
of UN system
organizations should
consolidate findings of
recurring issues that
cut across various
offices/units/
departments
emanating from
individual IA reports in
their annual /
periodic, or other,
reports to enable EH
to resolve them.

9

Leveraging technology in audit work

Ref
98

“Soft” recommendation related to Rec 4
Given the importance of IT in the control systems of the United Nations, the current level of IT
auditing by IA should in the opinion of the Inspectors be higher than it currently is.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

Recommendation
4
Heads of IA/oversight
of UN system
organizations should
ensure that their IAS
expand the use of IT
auditing techniques,
and employ, as
appropriate, advanced
data analytics and
remote auditing, with
a view to leveraging
technology to provide
more economical and
comprehensive audit
coverage.

10

Leveraging technology in audit work
Recommendation
4
United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

E

UNFPA

Rec. # 4 - CAATs/ IT

S pecialized agencies and IAEA

UNDP

United
Nations*

Heads of IA/oversight
of UN system
organizations should
ensure that their IAS
expand the use of IT
auditing techniques,
and employ, as
appropriate, advanced
data analytics and
remote auditing, with
a view to leveraging
technology to provide
more economical and
comprehensive audit
coverage.

E

E

E

E

E

E

E

E

E

E

E

11

External Quality Assessment (EQA)

Ref Soft recommendation
129

In the view of the Inspectors, passing an EQA, for which the adoption of the IIA Standards is a
prerequisite, is important evidence of performance and it should be achieved by all IAS in the UN
system.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

Recommendation
5

EH of UN system
organizations should
ensure that their H of
IA/oversight continue
to conduct EQA of
their IAS, in line with
IIA Standards, at least
every five years, or
more frequently if a
“generally-conforms”
grade has not been
achieved, and share
the results with GB
and, as appropriate, in
public reporting.
Those IAS that have
not yet reached such a
rating should ensure
that it is achieved by
December 2018.

12

EQA for professionalism and value
Recommendation 5

United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

E

UNFPA

Rec. # 5 - EQA

S pecialized agencies and IAEA

UNDP

United
Nations*

EH of UN system
organizations should
ensure that their H of
IA/oversight continue to
conduct EQA of their IAS, in
line with IIA Standards, at
least every five years, or
more frequently if a
“generally-conforms” grade
has not been achieved, and
share the results with GB
and, as appropriate, in
public reporting. Those IAS
that have not yet reached
such a rating should ensure
that it is achieved by
December 2018.

E

E

E

E

E

E

E

E

E

E

E

13

Internal quality assurance and performance management
Recommendation 6

United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

E

UNFPA

Rec. # 6 - QAIP

S pecialized agencies and IAEA

UNDP

United
Nations*

EH of UN system
organizations should
ensure that IAS establish
internal quality
assessment programmes
as a tool to ensure the
continuous improvement
of IA and the attainment
of external quality
certification. Such
programmes should
include: periodic internal
assessments; client
surveys and KPIs, the
results of which should
be periodically reported
to the EH and the OC for
review.

E

E

E

E

E

E

E

E

E

E

E

14

Objective and competent human resources
Ref

“Soft” recommendations related to Rec 7

145

Having an IA ‘conflict of interest’ policy reinforced through an annual sign-off on the IIA Code
of Conduct is a good practice that should be replicated across UN IAS.

150

In view of the current gender imbalance, EH of UN system organizations need to give due
consideration to gender balance in the staffing of their heads of IA positions and likewise,
heads of IA should be mindful of the need to ensure an appropriate gender balance at
management levels in IA.

152

EH encouraged to rely on recommendations made by heads of IA regarding IA staffing
appointments to ensure the best professionally qualified persons are selected for IA
positions, taking into consideration gender balance and diversity.

162

Heads of IA encouraged to develop a strategic staffing and succession plan, as appropriate, to
identify the knowledge, skills and competencies required to effectively achieve their mandate,
strategy and annual work plans . This should include a professional certification target for
existing, and a required certification level for new staff, as well as the need for specialty
resources and appropriate core business knowledge.
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

Recommendation
7

EH of UN system
organizations should
provide funding, as
requested by H of IA
/oversight, and
adequately plan and
budget for
professional
development training
of IA staff, including
coverage of costs for
maintaining
professional
certification, with KPIs
established to monitor
goals for staffing
achievement and
training

15

Objective and competent human resources
Recommendation
7

United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

E

UNFPA

Rec. # 7 - HR resources

S pecialized agencies and IAEA

UNDP

United
Nations*

EH of UN system
organizations should
provide funding, as
requested by H of IA
/oversight, and
adequately plan and
budget for
professional
development training
of IA staff, including
coverage of costs for
maintaining
professional
certification, with KPIs
established to monitor
goals for staffing
achievement and
training

E

E

E

E

E

E

E

E

E

E

E

16

Oversight Committees and the IA function
Ref

“Soft” recommendations related to Rec 8

221

In the view of the Inspectors, and in support of previous JIU recommendations, those
organizations which have no independent OC should conduct a thorough analysis with a view
to establishing such a committee, in line with good practice.

228

In the view of the Inspectors, the selection process for OC members should be led by the EH,
who would provide a report and recommendation to the GB. In order to preserve the
independence of the OC members, and in support of previous JIU recommendations, it remains
imperative that the GB provide the final approval on the selection.

231

In order to maximize the value of OC, the Inspectors believe that these committees should have
regular structured performance assessments that include the opportunity to receive feedback
from the EH and the GB.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

Recommendation
8
GB of UN system
organizations should
direct EH to ensure
that the requirements
for an effective,
independent, expert
OC, where existing,
are met by December
2018, and that the
committee provides
expert advice to EH
and GB in line with
past JIU
recommendations and
those reinforced in
this review

17

Oversight Committees and the IA function
Ref
244

“Soft” recommendations related to Rec 8
In order for OC to support the IA function to their fullest potential, a number of conditions for
effectiveness need to be in place. The following set of requirements aims to ensure an effective,
independent, expert OC:
a) The OC charter should be approved by the GB , and its mandate be appropriately included in
the organizational rules and regulations;
b) The OC should review the risk-based IA plan and budget of the IA function and provide an
opinion on their adequacy to the GB and EH;
c) The OC should review the IA annual report, including the statement on independence , and
provide an opinion to the GB;
d) The annual report of the OC should be presented separately from the organization’s
management report directly to the GB, at least once a year , with the chair of the OC present in
the respective meeting to answer questions;
e) The OC should review any decisions related to the staffing of the head of IA/oversight,
including recruitment and termination of contract, and provide an opinion to the GB.
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

Recommendation
8
GB of UN system
organizations should
direct EH to ensure
that the requirements
for an effective,
independent, expert
OC, where existing,
are met by December
2018, and that the
committee provides
expert advice to EH
and GB in line with
past JIU
recommendations and
those reinforced in
this review

18

Oversight Committees and the IA function
Recommendation
8
United Nations,
its funds and
programmes

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

L

UNFPA

Rec. # 8 - Audit Com.

S pecialized agencies and IAEA

UNDP

United
Nations*

GB of UN system
organizations should
direct EH to ensure
that the requirements
for an effective,
independent, expert
OC, where existing,
are met by December
2018, and that the
committee provides
expert advice to EH
and GB in line with
past JIU
recommendations and
those reinforced in
this review

L

L

L

L

L

L

L

L

L

L

L

19

Full Picture
United Nations,
its funds and

UNFPA

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WFP

WIPO

Rec. # 1 - Independence

L

L

L

L

L

L

L

L

L

L

L

L

Rec. # 2 - S trategic Mandate

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 3 - Assurance svces

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 4 - CAATs/ IT

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 5 - EQA

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 6 - QAIP

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 7 - HR resources

E

E

E

E

E

E

E

E

E

E

E

E

Rec. # 8 - Audit Com.

L

L

L

L

L

L

L

L

L

L

L

L

United
Nations*

UNDP

S pecialized agencies and IAEA

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

20

Other “soft” recommendations not directly
related to formal recommendations








Internal audit in the oversight architecture
Risk-based audit plan
Adequacy of resources
Reporting on results
Follow-up of all oversight recommendations
Harmonized audit report ratings
Strengthening the role of UN-RIAS
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

21

Internal audit in the oversight architecture
Ref “Soft” recommendations
24

EH encouraged to ensure that there is a continued focus on strengthening these key elements of the 2nd line of defence (RBM,
ERM and ICF), until adequate organizational level of maturity is reached.

26

Heads of IA encouraged to promote the organizational strengthening of the 2nd line of defence by means of performance and
advisory engagements particularly in RBM, ERM and ICF.

33

In order to best preserve the independence and objectivity of audit staff, when combining IA with other oversight functions, audit
staff members should, to the extent practical, remain assigned to their function only. In case of assigning audit staff to more than
one function, conflicts of interest in their duties need to be avoided.

34

When making decisions on combining IA with other oversight functions, EH should consider organizational synergies and
efficiencies, and the need for necessary safeguards to protect IA independence, and to avoid conflicting duties among staff.

43

The EH of UN-Women, UNAIDS, UPU and any other UN organizations outsourcing IA arrangements, should ensure that the
accountability and responsibility for IA is maintained internally within their organizations. This responsibility should, if
applicable, be delegated to an existing senior level staff member with no operational management duties to ensure the
independence of the IA function.
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

22

Risk-based audit plan

Ref

“Soft” recommendation

88

Heads of IA are encouraged to communicate and discuss the risk methodology used in preparing IA plans
with their stakeholders so that they can better understand the rationale and risks addressed. The heads of
IA should further support the management of the organization in the development and promotion of ERM
frameworks in order to ensure a common understanding of risks.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

23

Adequacy of resources

Ref “Soft” recommendation
116

On the basis of a budget drawn up by the IA function, EH, as advised by their OC, should allocate adequate
financial and human resources to IAS to ensure sufficient coverage of high-risk areas and adherence to
established auditing cycles, which are both identified during risk-based audit planning.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

24

Reporting on results
Ref

“Soft” recommendations

180

Heads of IA should pay particular attention to the usefulness of audit recommendations as a catalyst for positive organizational
change. Value for money should be taken into consideration in the development of effective IA recommendations, although not at
the expense of a solid consideration of risk, to ensure that expected actions are achievable and effective at mitigating risk.

187

Annual reports should address IA activities comprehensively, including: the results of the audit engagements in the IA plan; the
independence of the function; the sufficiency of resources in relation to the risk-based audit plan and the status of management
actions with respect to past audit recommendations.

192

The provision of an overall opinion on governance, risk and compliance should be an ambition of IAS in the UN system. This
opinion should be presented in the annual IA report and provide an analysis of key themes, risks and other relevant oversight issues
over time and drawing as much as possible on evidence from other oversight assurance providers.

194

The Inspectors strongly encourage the 10 organizations that do not currently share individual IA reports with GB members to do so
with urgency.

204

A decision on the public disclosure of individual IA reports must be made by the GB of each respective organization, considering
the need to preserve the usefulness of IA reporting as a tool for organizational improvement, and the size and ability of the IAS to
provide reporting suitable for an external audience and to implement necessary safeguards over sensitive and protected information.
UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

25

Follow-up of all oversight recommendations
Ref

“Soft” recommendation

210

While follow-up processes appear to be well-established among IAS in the UN system organizations, this practice could
be extended to include all oversight recommendations.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

26

Harmonized audit report ratings
Ref

“Soft” recommendation

252

Harmonized ratings and common approaches for reporting on internal audit results across the UN system should
be strongly supported.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

27

Strengthening the role of UN-RIAS
Ref

“Soft” recommendation

259

The UN-RIAS constitutes an important forum and a means to strengthen and harmonize common audit practices
among the UN system organizations, particularly in providing support to smaller IAS. However, it requires the
investment of significant staff time and travel expenses. EH should ensure that funding be made available, on the
basis of a business case to justify any additional support, to individual IAS to allow for their full participation in
UN-RIAS activities.

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

28

The floor is open
• The most consensual recommendations: Recs 2 to 7
• The most controversial recommendations: Recs 1 & 8
• Next steps

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

29

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER
2016

30

Conditions of Independence
Recommendation
1

GB should direct
EH of UN system
organizations, who
have not yet done
so, to implement
internal audit
conditions of
independence as
outlined in this
section of the
review and as per
past JIU
recommendations,
no later than
December 2018.

UNFPA

(Likely) Partially
accepted

*Charter approved by
GB: (Not one at the
moment; draft
Charter exposed to
MS)
*Involvement of the
Oversight Committee
in Hiring /
termination of CAE (Y
in place already)
*Limitation of term of
CAE: Existing ones
different than JIU
(2x5y; banned from
org for ever); No as
proposed by JIU
(once, 5-7y; banned
3y) raising issues

FAO

(Likely) Rejected
Recommendation
addressed to the
GB

IAEA

(Likely)
Accepted
Already
conforms to the
international
standard for the
professional
practice of
internal auditing
1110 on
organizational
independence

UNDP

ICAO

(Likely) Rejected

(Likely) Accepted

*UNDP has
already approved
a Charter for
audit and
investigation with
the necessary
conditions for
independence

Most of provisions are
already in place:
*Charter approved by
GB (OC involved)
*Head of IA attends GB
meetings
*Intention to deliver a
statement on
independence in the
Annual Report to GB
*Involvement of OC in
hiring / termination of
H/IA
*Term limited to 7 yrs
*However, resources
still an issue (and will
remain)

*Not clear if JIU
can request the
GB of the UN
organizations, as
representatives of
Member States,
to initiate such
actions

ILO
(Likely)
Accepted
Statement of
independence is
not included in
annual report, but
is provided to
OC. Otherwise
IAO complies.
Ensuring
sufficient
resources to
deliver audit plan
remains a
challenge

31

Strategic mandate
Recommendation
2

In consultation with the
EH and the OC, as
applicable, Heads of
IA/oversight of UN
system organizations
should develop and
update as needed an IA
strategy to provide a
vision and direction as
to how IA should be
strategically positioned
within the organization
and operationalized to
achieve its mandate no
later than December
2018, with periodic
updates thereafter.

UNFPA
(Likely) Accepted
Strategy exists since
2012.
Will review its
current version and
strengthen it
wherever
appropriate;
it will consider using
the IIA’s Internal
Audit Capability
Model to further its
thought process in
updating/ revising
its strategy

FAO

IAEA

UNDP

(Likely)
Accepted

(Likely) Accepted

(Likely)
Accepted

Internal audit
strategy is
already
included in
FAO-OIG’s
Programme of
Work
document

Already preparing
and developing a
strategic plan for
the internal audit
activity and the
other functions
within its mandate
(evaluation; and
advisory services)

Already
implemented

UN-RIAS – NEW YORK, NY – 6 SEPTEMBER 2016

ICAO
Under consideration
An action plan to
achieve the desired
level of maturity is
already in place and
under implementation

ILO
(Likely)
Accepted
IAO prepares a
strategic audit
plan, but in light
of the report it
will be reviewed
and revised
where necessary.
Recommendation
could help ensure
more
engagement from
EHs on future
development of
IASs

32

Assurance services
Recommendation
3
Heads of
IA/oversight of UN
system
organizations
should consolidate
findings of recurring
issues that cut
across various
offices/units/
departments
emanating from
individual IA reports
in their annual /
periodic, or other,
reports to enable
EH to resolve them.

UNFPA

FAO

IAEA

UNDP

ICAO

ILO
Accepted and already
implemented

Accepted

Accepted

Accepted

Partially accepted

Under consideration

Already
implemented
through annual
report to GB and
regular update
to the Audit
Management
Committee

Already doing
this

This
mechanism is
already in
place.

Implemented in OAI

Will be done where
applicable. However,
most audits address
cross-cutting themes
across the
Organization rather
than a single
unit/office

Reports on a
yearly basis on
cross-cutting
findings
originated from
the individual
internal audit
assignments

However, disagree
for independence
reasons that EH of
UN organizations
should direct CAEs
to initiate such
actions

Considering developing
a management letter
addressed to EH that is
more detailed than GB
report that highlights
key findings

33

Leveraging technology in audit work
Recommendation
4
Heads of IA/oversight
of UN system
organizations should
ensure that their IAS
expand the use of IT
auditing techniques,
and employ, as
appropriate, advanced
data analytics and
remote auditing, with
a view to leveraging
technology to provide
more economical and
comprehensive audit
coverage.

UNFPA
(Likely) Accepted
Implementation of
continuous auditing
in progress.
The rec should
better stress that
the use of IT
auditing techniques
depends on the
availability and
robustness of 1) ERP
systems; 2)
automated controls
and 3) easy
availability of
supporting
documentation in
electronic format

FAO
(Likely)
Accepted
Already uses IT
auditing
techniques and
data analytics to
a large extent
and also
practices on a
regular basis
remote auditing

IAEA

UNDP

ICAO

ILO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

Already utilises –
to the extent
possible – data
analytics and
other IT-based
auditing
techniques

Further
development of
ICT, such as use of
advanced data
analytics in
internal auditing,
is appropriate and
should be
supported and
implemented

Data analytics is
already used to
some extent.
Further use of IT
auditing
techniques is
limited due to lack
of a specialist IT
Auditor

Beginning to
develop better
ways to leverage
ILO’s ERP
system. Conduct
“desk reviews” for
smaller low risk
field offices to
ensure some audit
coverage

Remote auditing
will only be used
on an exceptional
basis in OAI

34

EQA for professionalism and value
Recommendation
5

EH of UN system
organizations should
ensure that their H of
IA/oversight continue
to conduct EQA of their
IAS, in line with IIA
Standards, at least
every five years, or
more frequently if a
“generally-conforms”
grade has not been
achieved, and share the
results with GB and, as
appropriate, in public
reporting. Those IAS
that have not yet
reached such a rating
should ensure that it is
achieved by December
2018.

UNFPA

FAO

(Likely)
Accepted

(Likely)
Accepted

UNFPA
underwent an
external quality
assessment for
the third time
last November;
this is the
second time that
“general
conformance” is
given

Already meets
this requirement

IAEA
(Likely) Accepted
Already complies
with the
requirements of the
international
standards for the
professional practice
of internal auditing
The last external
validation was
conducted in
Q1/2016 achieving a
‘generally conforms’
rating

UNDP
(Likely)
Accepted
External QA
program of the
internal audit
function aligned
with IIA standards
is already
implemented

ICAO
(Likely) Accepted
EQA scheduled in
2017

ILO
(Likely)
Accepted
IAO complies with
this
recommendation

35

Internal quality assurance and performance management
Recommendation
6

EH of UN system
organizations should
ensure that IAS
establish internal
quality assessment
programmes as a tool
to ensure the
continuous
improvement of IA and
the attainment of
external quality
certification. Such
programmes should
include: periodic
internal assessments;
client surveys and KPIs,
the results of which
should be periodically
reported to the EH and
the OC for review.

UNFPA
(Likely)
Accepted
In the process of
strengthening it,
in line with the
recommendations
of the internal
and the external
formal quality
assessment

FAO
(Likely) Accepted
Already has an
internal quality
assessment
programme in
place which
includes periodic
internal
assessments, client
surveys and key
performance
indicators

IAEA

UNDP

(Likely)
Accepted

(Likely)
Accepted

Already complies
with the
requirements of
the international
standards for the
professional
practice of
internal auditing
and with the
requirements of
the
recommendation

An internal QA
program for the
internal audit
function, with the
elements
recommended by
JIU, is already
implemented

ICAO
(Likely) Accepted
All tools are
already in place or
on the verge to be
implemented

ILO
(Likely)
Accepted
More work is
required to fully
meet
requirements of
recommendation

36

Objective and competent human resources
Recommendation
7

EH of UN system
organizations should
provide funding, as
requested by H of IA
/oversight, and
adequately plan and
budget for
professional
development training
of IA staff, including
coverage of costs for
maintaining
professional
certification, with KPIs
established to monitor
goals for staffing
achievement and
training

UNFPA
(Likely)
Accepted
Already
implemented

FAO

IAEA

(Likely) Accepted

(Likely) Accepted

Already has formal
plans for staff
professional
development training
which are regularly
monitored

Already has a budget
for training which
enables professional
development and
ensures the
maintenance of
professional
certifications

The plans are
primarily based on
the individual staff
needs and divisional
priorities. The level of
funding available for
staff development
activities is
considered adequate

Individual
development
objectives and needs
are included in the
annual work plans of
the respective
internal auditors

UNDP
(Likely)
Accepted
Implemented
with a learning
policy, including
financial
support of up to
$2,500 a year
for training
costs

ICAO
(Likely) Accepted
For the moment,
there is a very limited
dedicated budget for
IA, therefore most of
training needs are
met from the IA
budget for travel and
consultancy. The
issue of KPIs to
monitor goals for
staffing achievement
and training
could be considered

ILO
(Likely)
Accepted
Training strategy
prepared and
funds have been
made available
to ensure CPE

37

Oversight Committees and the IA function
Recommendation
8
GB of UN system
organizations should
direct EH to ensure
that the requirements
for an effective,
independent, expert
OC, where existing,
are met by December
2018, and that the
committee provides
expert advice to EH
and GB in line with
past JIU
recommendations and
those reinforced in
this review

UNFPA

FAO

IAEA

UNDP

ICAO

ILO

(Likely) Partially
accepted

(Likely)
Accepted

(Likely) Not
accepted

(Likely) Partially
accepted

(Likely) Partially
accepted

(Likely)
Accepted

Particularly
concerned about the
risk of politization
and changing role
for the AAC
(currently advisory
to the ED) that the
proposed measures
in the relation
between the AAC
and the GB would
introduce

This rec is
addressed to
the GB. The
performance of
FAOs’ Audit
Committee
already reflects
the majority of
requirements
outlined in
paragraph 244

Reports directly to
Board of Governors
Program and
Budget Committee

GB of the UN should
direct EH of UN
organizations to
establish effective,
independent OC

a) Charter already
approved by GB
b) IA budget and
plan already
reviewed by OC (but
no consideration by
GB re. budget thus
far)
c) IA Annual Report
(no opinion on
independence to GB
thus far)
d) OC annual report
presented by Chair
to GB
e) Limited to H of IA

All main points
in JIU report
are met

Chair of AAC present
during the Board, to
answer questions, as
requested by the

The external
assessment of the
IA function of the
IAEA certified the
adequacy of the
existing
arrangements and
conformance with
standard 1111

However, the OC are
advisory committees
for the EH and as
such in would be
inappropriate for
the committees to
report separately to
the GB of the UN
organizations

38




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