Internal Audit
The internal audit function provides independent and objective assurance and advisory services designed to add value and improve the operations of UNICEF.
The OIAI internal audit function 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.
Our Management Team
Bolton Tarleh Nyema, Deputy Director
Tarleh joined UNICEF in August 2017 and held responsibility as the Director, a.i., OIAI, from July 2018 to July 2019, following the resignation of the Director. From 2001 to 2017, he served in progressively responsible positions including Chief of Peacekeeping Audit Service in the United Nations Office of Internal Oversight Services (OIOS). Prior to joining the United Nations, he served in various positions at the African Development Bank and in public accounting. Tarleh holds degrees as a Master of Professional Accounting (U.S.), Master of Arts in International Relations (Japan) and a Bachelor of Business Administration in Accounting and Management (Liberia). He is a Certified Public Accountant and a Certified Information Systems Auditor.
Ceciwa Bwanausi, Chief, Internal Audit, Budapest
Ceciwa joined UNICEF as an Audit Manager in 2013. She leads UNICEF’s new Internal Audit office based in Budapest. Earlier in her career, she led global engagements as an internal auditor at the World Food Programme (WFP), served as Chief Financial Officer at Afgri Corporation Zambia and held various managerial assurance and advisory services roles at Deloitte and PricewaterhouseCoopers. She is a Fellow of the Association of Chartered Certified Accountants (FCCA) and has a degree in Economics.
Sam Kariuki, Chief, Internal Audit, New York
Sam joined UNICEF as an Internal Auditor in 1999. Sam leads a team whose responsibilities encompass assurance and advisory activities at UNICEF, including the identification and mitigation of risks at corporate, country, regional and at division office levels. Sam contributes to the development of OIAI strategies and work plans and oversees the implementation and performance monitoring of related activities. He also engages in donor relations activities and coordinates activities with other UN Agencies. Earlier in his career, Sam worked in managerial auditing roles at Deloitte & Touche, USAID and Coopers & Lybrand. Sam is a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and he holds a Bachelor of Commerce Degree (BCOM) in accounting.
Judith Sanders, Chief, Internal Audit, New York
Judith joined UNICEF in September 2021 as part of the management team leading the strategic development of the global Internal Audit section. Judith has over 20 years’ international risk management, audit and governance experience, spanning a wide range of sectors, geographies and cultures. A former Group Audit Director of a listed multinational, in 2012 she turned her focus to the international not-for-profit sector, as Head of Risk & Assurance of WWF International. In 2018, she became a consultant to Geneva-based INGOs, including GAVI, providing internal audit support and strategic advice to achieve mission-critical goals. Beginning in March 2021, she managed GAVI’s COVAX-related governance activities. A British national, Judith speaks English, French and German. She is a Graduate of Oxford University, a UK Chartered Accountant and Member of the Chartered Institute of Internal Auditors.
Scope of Work
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 (excluding evaluation activities that fall within the scope of the UNICEF Evaluation Office).
Types of Internal Audits
OIAI conducts a range of different audits, including audits of country offices, regional offices, headquarters divisions and thematic areas. OIAI may also issue summary reports highlighting cross-cutting issues identified from different country office audits.
Advisory Services
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.
External Audit and the Single Audit Principle
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. 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 audits by individual Member States or others and is not in a position to offer the services of the UNBoA or OIAI to conduct specific audits outside either entity’s audit plan. Reports of audits by the UNBoA are public documents, available on the UNBoA website, as are OIAI's internal audit reports, available on this website.
Professional standards
Internal audit work is conducted in accordance with the guidance for the practice of internal auditing in the International Professional Practices Framework as promulgated by the Institute of Internal Auditors (IIA).
The IIA standards were adopted for use by the United Nations Representatives of Internal Audit Services (UN-RIAS), in June 2002. OIAI also follows the reporting standards of the International Organization of Supreme Audit Institutions (INTOSAI).
Quality Assessment and Performance Improvement
The Office maintains a quality assurance and improvement programme that covers all aspects of internal audit activities and lifecycles. This includes internal quality assessments that involve ongoing performance monitoring and periodic reviews, and external quality assessments that are usually conducted every five years by a qualified external independent reviewer or review team.
An External Quality Assessment (EQA) review of our internal audit function was done in 2019. The assessment concluded that “Internal Audit generally conforms with the Standards and the IIA Code of Ethics. This level of conformance is the top rating and demonstrates a clear intent and commitment to achieving the Core Principles for the Professional Practice of Internal Auditing (“Core Principles”) and the Definition of Internal Auditing.”