Disclosure of internal audit reports

Disclosure policies

UN Women is committed to organizational transparency. In accordance with Decision 2012/10 of its Executive Board, UN Women is publishing the audit reports issued by the UNDP Office of Audit and Investigations (OAI) from 1 December 2012 through 31 December 2017, and audit reports issued by the Internal Audit Service (IAS) of the Independent Evaluation and Audit Services from 1 January 2018.

Questions: Questions regarding the disclosure of internal audit reports should be directed to the .

Audit ratings

Based on its audit results, IAS assigns an “audit rating” for each of the areas assessed during an audit as well as an overall rating for the business unit audited. IAS uses four rating categories: “satisfactory”; “partially satisfactory/some improvement needed”; “partially satisfactory/major improvement needed”; and “unsatisfactory”. A definition of each of the audit ratings is listed below.

• For internal audit reports issued since 1 December 2012: In accordance with UN Women Executive Board decision 2012/10 of November 2012, all audit reports issued by UNDP Office of Audit and Investigations (OAI) since 1 December 2012 and all audit reports issued by the Internal Audit Service (IAS) since 1 January 2018 are publicly disclosed on this web page one month after they have been issued internally.  
• For internal audit reports issued prior to 1 December 2012: The disclosure of internal audit reports to Member States and to eligible donors is governed by the UN Women Executive Board decision 2012/10. According to that decision, internal audit reports issued prior to 1 December 2012 may be disclosed, upon request and under condition of confidentiality, to a Member State, or, if the internal audit reports pertain to a project in which a donor intergovernmental organization is financially contributing. Requests for access to internal audit reports should be made in writing to the UN Women Executive Director, with a copy to the Director of the Independent Evaluation and Audit Services (IEAS), stating the reason and purpose for the request and confirming adherence to the procedures for disclosure of internal audit reports, including confidentiality.

Audit ratings – Definitions

• A rating of “satisfactory” means that internal controls, governance, and risk management processes were adequately established and functioning well; the audit has not disclosed any significant issues. While all UN Women offices strive continuously to enhance their controls, governance, and risk management, it is expected that this top rating will be achieved only by a limited number of business units.
• A rating of “partially satisfactory/some improvement needed” means that internal controls, governance, and risk management processes were generally established and functioning, but needed some improvement; the audit has disclosed one or several issues that need to be addressed. Issues identified by the audit do not significantly affect the achievement of the objectives of the audited entity/area. It is expected that a majority of business units will fall into this rating category.
• A rating of “partially satisfactory/major improvement needed” means that internal controls, governance, and risk management processes were established and functioning, but need major improvement; the audit has disclosed several issues that need to be addressed. Issues identified by the audit could significantly affect the achievement of the objectives of the audited entity/area. It is expected that some business units with challenges will fall into this category.
• A rating of “unsatisfactory” means that internal controls, governance, and risk management processes were either not established or not functioning well; the audit has disclosed significant issues that need to be addressed as a matter of priority in order not to compromise the achievement of the audited entity’s objectives. Given the environment UN Women operates in, it is unavoidable that a small number of business units with serious challenges will fall into this category.