Audit and Investigations

The Division for Oversight Services (DOS) consists of two branches: internal audit, and investigation. The Director, DOS reports directly to the Executive Director of UNFPA and provides independent and objective assurance as well as advisory services designed to add value and improve UNFPA operations. The Division helps UNFPA accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management and control processes, as well as assess the impact of UNPFA's activities on its intended beneficiaries.


DOS Charter


In accordance with the Oversight Policy and the Financial Regulations approved by the Executive Board, the roles and responsibilities of DOS, as well as the purpose, authority, policies and procedures that shall be applied in the operations of DOS, are set forth in its Charter approved by the Executive Director.
As stated in the Financial Rules and Regulations of UNFPA, the Director, DOS reports on internal audit and oversight activities annually and on evaluation activities biennially, to the Executive Board at its annual session. The report on internal audit and oversight activities summarizes significant observations from audits, investigations and evaluations undertaken in that year.


Audit Advisory Committee


A five-member Audit Advisory Committee (AAC) is established to assist the Executive Director of UNFPA in fulfilling his/her responsibilities regarding financial management and reporting, external audit matters, risk management, the systems of internal control and accountability, and the oversight process (the internal audit, evaluation, and investigative functions).
DOS submits to the Audit Advisory Committee (AAC), for review and advice, its strategy, work plans, budget situations and periodic progress reports. The AAC also receives a copy of all DOS internal audit reports.


Annual Reports to the Executive Board on Internal Audit and Oversight Activities

 

Year 2012
DOS 2012 Annual Report
Annex 2 Audit and Evaluation Reports issued in 2012
Annex 3 Audit Reports Disclosed to Member States in 2012
Annex 4 Unresolved  Recommendations
Annex 5 Implementation of the 15 recommendations issued by DOS
Management Response to the 2012 Annual Report
AAC 2012 Annual Report and Management Response
Decision of the Executive Board (DP/2013/24)

 

Year 2011 Year 2010
DOS 2011 Annual Report DOS 2010 Annual Report
Management Response to the 2011 Annual Report Management Response to the 2010 Annual Report
AAC 2011 Annual Report AAC 2010 Annual Report
Decision of the Executive Board (DP/2012/18) Decision of the Executive Board (DP/2011/22)
   
 Year 2009 Year 2008
 DOS 2009 Annual Report DOS 2008 Annual Report
 Management Response to the 2009 Annual Report Management Response to the 2008 Annual Report
 AAC 2009 Annual Report AAC 2008 Annual Report
 Decision of the Executive Board (DP/2010/22) Decision of the Executive Board (DP/2009/15)
   
 Year 2007  Year 2006
 DOS 2007 Annual Report  DOS 2006 Annual Report
 Management Response to the 2007 Annual Report  Decision of the Executive Board (DP/2007/29)
 AAC 2007 Annual Report and Management Response  
 Decision of the Executive Board (DP/2008/13) and (DP/2008/37)  
   

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