Audit of the UNFPA Country Office in Afghanistan

Issue date:

Audit number: IA/2024-08

Rating: Partially Satisfactory with some improvement needed

AUDIT RATINGS

Audit rating definitions, adopted for use in reports for audit engagements initiated as from 1 January 2016, are

Satisfactory – The assessed governance arrangements, risk management practices and controls were adequately designed and operating effectively to provide reasonable assurance that the objectives of the audited entity/area should be achieved. The issue(s) and improvement opportunities identified, if any, did not affect the achievement of the audited entity or area’s objectives.

Partially Satisfactory with Some improvement needed – The assessed governance arrangements, risk management practices and controls were adequately designed and operating effectively but needed some improvement to provide reasonable assurance that the objectives of the audited entity/area should be achieved. The issue(s) and improvement opportunities identified did not significantly affect the achievement of the audited entity/area objectives. Management action is recommended to ensure that identified risks are adequately mitigated.

Partially Satisfactory with Major improvement needed - The assessed governance arrangements, risk management practices and controls were generally established and functioning but need major improvement to provide reasonable assurance that the objectives of the audited entity/area should be achieved. The issues and improvement opportunities identified could significantly affect the achievement of the audited entity/area objectives. Prompt management action is required to ensure that identified risks are adequately mitigated.

Unsatisfactory - The assessed governance arrangements, risk management practices and controls were not adequately established or functioning to provide reasonable assurance that the objectives of the audited entity/area should be achieved. The issues identified could seriously compromise the achievement of the audited entity/area objectives. Urgent management action is required to ensure that identified risks are adequately mitigated.