The JIU Report .pdf



Nom original: The JIU Report .pdf
Titre: 2016-08-23 UN-RIAS - The JIU Report on the Internal Audit Function v13[1] (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) and,
• Soft recommendations, where appropriate
• Open the floor with likely responses from the Panelists
(UNESCO, UNFPA, ILO and ICAO) and other Organizations
(UN, UNDP, WFP, FAO, IAEA, ITU, UNIDO and WIPO)
• 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

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
recommendation
• no later than
December 2018.
4

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
5

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

6

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.

7

Leveraging technology
in audit work
Re “Soft” recommendation related to Rec 4
f
98 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

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.

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

8

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

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.

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

9

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.
10

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
11

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
12

Oversight Committees and the IA function
Ref

“Soft” recommendations related to Rec 8

244

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
13

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

14

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

15

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

16

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

17

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

18

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

19

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

20

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

21

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

22

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

23

Full Picture
United Nations, its
funds and programmes
UNFPA

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

24

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

UNESCO

ICAO

ILO

(Likely) Partially accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

*Charter approved by GB: (Not
one at the moment; draft
Charter exposed to MS)

IIA criteria for
independence is
generally met/being met

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)

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

*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

25

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.

UN

Accepted and already
implemented
OIOS is already properly
positioned in
organization.

FAO

IAEA

UNDP

UNIDO

(Likely) Rejected

(Likely) Accepted

(Likely) Rejected

(Likely) Rejected

Recommendation
addressed to the GB

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

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

Conflicts with the EQA
performed per IIA
Standards

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

26

Conditions of Independence
Recommendation 1

United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

27

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

UNESCO

ICAO

ILO

(Likely) Accepted

(Likely) Accepted

Under consideration

(Likely) Accepted

Strategy exists since 2012.

While positioning and
mandate of IA
function is well
defined in the IOS
charter, more work is
required on
enunciation of an
internal audit
strategy

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

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

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

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

28

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.

UN

FAO

Accepted and already
implemented
OIOS is already properly
positioned in
organization.

(Likely)
Accepted
Internal audit
strategy is already
included in FAOOIG’s Programme
of Work
document

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

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

UNDP
(Likely)
Accepted
Already
implemented

UNIDO
Partially accepted
Positioning and mandate of
IA function is clear to most

29

Strategic mandate
Recommendation
2

United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

30

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

UNESCO

ICAO

Accepted

(Likely) Accepted

Under consideration

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

UNESCO consolidates
findings of recurring issues
for reporting to Oversight
committee/senior
management.

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

ILO
Accepted and already
implemented
Considering developing a
management letter addressed
to EH that is more detailed
than GB report that highlights
key findings

31

Assurance services
Recommendation 3

UN

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.

Accepted and already
implemented
Already doing this

FAO
Accepted and
already
implemented
Already doing this

IAEA

UNDP

UNIDO

(Likely) Accepted

Partially accepted

(Likely) Accepted

This mechanism is
already in place.

Implemented in OAI

UNIDO has been doing
this as and when
needed

Reports on a yearly
basis on crosscutting 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

32

Assurance services
Recommendation 3

United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

WIPO

E

UNFPA

Rec. # 3 - Assurance svces

S pecialized agencies and IAEA

UNDP

United
Nations

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.

E

E

E

E

E

E

E

E

E

E

E

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

UNESCO

ICAO

ILO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(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

Various CAATs and
other data analytical
tools are increasing
used

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

34

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.

UN

FAO

IAEA

UNDP

UNIDO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

Already doing this - but
efforts are underway to
further guide and direct
all auditors on use of
data analytics

Already uses IT
auditing techniques
and data analytics
to a large extent
and also practices
on a regular basis
remote auditing

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

Continuous
improvement is ongoing and required

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

35

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

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

36

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

UNESCO

ICAO

(Likely) Accepted

(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

Implemented in
compliance with IIA
Standards

EQA scheduled in 2017

ILO
(Likely) Accepted
IAO complies with this
recommendation

37

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 “generallyconforms” 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.

UN
Accepted and
already
implemented
Already conducting
EQA every 5 years

FAO

IAEA

UNDP

UNIDO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

Already meets this
requirement

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

External QA program
of the internal audit
function aligned with
IIA standards is
already implemented

Implemented in
compliance with IIA
Standards

The last external
validation was
conducted in Q1/2016
achieving a ‘generally
conforms’ rating

38

EQA for professionalism and value
Recommendation 5

United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

39

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

UNESCO

ICAO

ILO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

In the process of
strengthening it, in line
with the
recommendations of the
internal and the external
formal quality assessment

Implemented in compliance
with IIA Standards, further
improvements foreseen
based on the recent EQA
recs.

All tools are already in
place or on the verge to be
implemented

More work is required to
fully meet requirements
of recommendation

40

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.

UN
Accepted and
already
implemented
Already doing this

FAO

IAEA

UNDP

UNIDO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

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

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

Implemented in
compliance with IIA
Standards

41

Internal quality assurance and performance management
Recommendation 6
United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

42

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
Accepted and
already
implemented
Already
implemented

UNESCO

ICAO

ILO

(Likely) Accepted

(Likely) Accepted

(Likely) Accepted

Desirable but depending on
approved budget.

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

Training strategy
prepared and funds have
been made available to
ensure CPE

43

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

UN
(Likely) Partially
accepted
OIOS already has
sufficient budget for
most of its activities.
OIOS does not have
funds to cover all CPE
requirements, but
ensure staff have at
least 5-days training
per year organized
by OIOS, and another
5 days are available
for staff to organize
training to suit their
individual CPE
requirements

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

UNIDO

(Likely)
Accepted

(Likely) Partially
accepted

Implemented
with a learning
policy, including
financial support
of up to $2,500 a
year for training
costs

Dependant on
organizations'
financial strength

44

Objective and competent human resources
Recommendation
7

United Nations, its
funds and programmes

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

45

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

UNESCO

ICAO

ILO

(Likely) Partially accepted

(Likely) 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

An independent and
expert oversight
committee already
exists. The Terms of
reference of the
committee reviewed by
the Governing Bodies.

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
Board (Bureau)

46

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

UN
(Likely) Accepted
An effective audit
committee is in place

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

IAEA
(Likely) Not accepted
Reports directly to
Board of Governors
Program and Budget
Committee
The external
assessment of the IA
function of the IAEA
certified the adequacy
of the existing
arrangements and
conformance with
standard 1111

UNDP
(Likely) Partially
accepted
GB of the UN should
direct EH of UN
organizations to
establish effective,
independent OC

UNIDO
(Likely) Accepted
Formation of an AAC is
in progress

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

47

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

WFP

FAO

IAEA

ICAO

ILO

ITU

UNESCO

UNIDO

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

48




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