Internal audit reports

Having regard for greater accountability and transparency, the UNICEF Executive Board decided in its annual session of June 8, 2012, that the Director of OIAI will make publicly available all internal audit reports issued after 30 September 2012.

It also decided that before making disclosure of an internal audit report that contains findings related to a specific Member State, UNICEF will provide a copy of the report to the concerned Member State and provide the concerned Member State with adequate time to review and comment on the report.

Where information contained in a UNICEF internal audit report is deemed by the Executive Director or the concerned Member State to be particularly sensitive (relating inter alia to third parties or a country, government or administration); or as compromising to a pending action; or as being likely to endanger the safety or security of any individual, violate his or her rights or invade his or her privacy, such UNICEF internal audit report may be redacted or withheld in its entirety. The decision to withhold or redact is entirely at the discretion of the Director of OIAI.

The principles of public disclosure apply only to Internal Audit Reports issued by OIAI to the Executive Director. Investigation reports conducted by the Investigation function, and advisory reports, are not publicly disclosed. 

Reports issued on or after 1 October 2012 are available for viewing. The reports may be searched by date range, year, type of audit, and location. 

UNICEF internal audit reports are made publicly available in accordance with decisions of the UNICEF Executive Board. Readers should understand that these reports are covered by the immunities set out in the Convention on the Privileges and Immunities of the United Nations, 1946, and other relevant instruments; and that those immunities are not waived and are expressly reserved. Otherwise, the use of information contained in disclosed internal audit reports is governed by the UNICEF terms of use. 

UNICEF appreciates the public interest in internal audit reports and the resultant questions that may arise. However, due to resource constraints, the office is unable to respond to individual questions regarding internal audit reports.

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