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The Office of Internal Audit and Investigations (OIAI)

Internal Audit

Scope of Work
Type of Internal Audits
Advisory Services
External Audit and the Single Audit Principle


The OIAI internal audit function provides independent and objective assurance and advisory services designed to add value and improve the operations of UNICEF. It helps UNICEF accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management and control processes.

OIAI’s annual work plan covers a wide range of UNICEF’s activities. OIAI uses a risk-based approach to select areas and offices for audit. The work plan is flexible and can be adapted to address emerging trends and issues within UNICEF.

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OIAI assesses whether UNICEF’s governance, risk management and control processes provide reasonable assurance that:

  • resources are acquired economically and used efficiently;
  • assets are safeguarded;
  • activities comply with regulations, rules, policies, procedures, directives, administrative instructions and contracts;
  • financial, managerial and operating information is accurate, reliable and timely; and
  • programmes, plans and business objectives are achieved*.

     * This excludes evaluation activities that fall within the scope of the UNICEF Evaluation Office.

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OIAI conducts a range of different audits, including audits of country offices, regional offices, headquarter divisions and thematic areas. OIAI may also issue summary reports highlighting cross-cutting issues identified from different country office audits. Access internal audit reports of OIAI.

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The nature and scope of OIAI advisory services are agreed with management. Such services may involve advice and analyses to promote improvements in governance, risk management and control processes, with OIAI taking care to ensure that its independence and objectivity are not compromised.

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UNICEF is subject to external audit exclusively by the United Nations Board of Auditors (UNBoA) in accordance with the UNICEF Financial Regulations, established by the UNICEF Executive Board.  While the UNBoA is the independent external auditor of UNICEF, the OIAI is the internal auditor.  OIAI operates with full transparency to the UNBoA.  The UNBoA undertakes its audits of UNICEF in accordance with its own risk model and audit plan.  In accordance with the Single Audit Principle, UNICEF is not in a position to entertain requests for external audits by individual Member States or others, and is not in a position to offer the services of the UNBoA to conduct specific audits outside the UNBoA’s audit plan.  Reports of audits by the UNBoA are public documents, available on the UNBoA website.

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