The Audit Section of UNESCO is responsible for all internal audit. Audit is an assessment of the adequacy of management controls and performance to ensure the economic, efficient and effective use of resources, the safeguarding of assets, the reliability of financial and other information, compliance with regulations, rules and established policies, the effectiveness of risk management, and the adequacy of organizational structures, systems and processes.
IOS carries out its audit functions in accordance with the Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors (IIA), and by the Code of Ethics established by The Institute of Internal Auditors.
The Audit Section also conducts investigations from time to time. Investigation is a specific examination of a claim of wrongdoing and provision of evidence for eventual disciplinary measures. Investigatory work is undertaken in conformity with Uniform Standards for Investigations adopted by the 3rd Conference of International Investigators of United Nations Organizations and Multilateral Financial Institutions on 8 March 2002.
UNESCO is a participating member of the Internal Audit Services of the United Nations Organizations and Multilateral Financial Institutions (RIAS).
The external audit of the accounts of the Organization is conducted by an External Auditor appointed by the General Conference, a position currently held by the French “Cours des Comptes”. More detail on the external audit function can be found in the UNESCO Manual.
|
|
