UNICEF Audit Advisory Committee

Ensuring greater transparency and accountability

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The UNICEF Audit Advisory Committee (AAC, or the Committee) was established in 2006 in line with the decision of the United Nations General Assembly. Oversight is an important component of governance within the United Nations, and the General Assembly has consistently emphasized the importance of independent audit and oversight advisory committees to ensure greater transparency and accountability, and the efficient and effective use of Member States' resources. The Committee operates in accordance with its current charter, approved by the UNICEF Executive Director on 17 March 2020. 

The Secretariat for the Committee is located within the UNICEF Office of Internal Audit and Investigations.

​The six-member Committee, external and independent of both UNICEF and the Executive Board, includes members with leadership experience within the UN system and the private sector who collectively possess technical expertise in governance, risk management, internal control, oversight, project management, finance, financial reporting, internal auditing, investigations and evaluation. The Committee's composition also represents a balance in gender and regional representation.

Current committee members

Mr. Chambers has served as a member of the UNICEF Audit Advisory Committee since September 2022 and the Chair of the Committee since July 2023.

He brings fifty years of global leadership experience in audit and risk management in the public and private sectors, including as the President and CEO of the Institute of Internal Auditors, the National Practice Leader of PwC, the Inspector General of the Tennessee Valley Authority Corporation, the Deputy Inspector General at the United States Postal Service and the Chief Audit Executive for the United States Army. He is the founder and Chief Practice Leader of Richard F Chambers and Associates LLC, and also serves as senior advisor of AuditBoard Inc.

Mr. Chambers is a former member of the COSO Board of Directors, an Overseas Honorary Dean at Nanjing Audit University, and author of four books. He holds the following certifications: CIA, CRMA, CGAP, CCSA, CGFM and CFE.

Ms. Haraszuk has served as a member of the UNICEF Audit Advisory Committee since September 2020 and as the Vice-Chair of the Committee since July 2023.

She brings over thirty years of experience in the fields of risk management, auditing, accounting, finance and internal controls, and in the last fifteen years has supplemented her leadership experience with work in digital and sustainable transformation, artificial intelligence and data universe. She is currently Partner and co-owner of the Valuation Academy, and has held previous associations with Deloitte and the Nordea Group.

Ms. Haraszuk has also served as Chair of the Audit Committee for UNOPS. She is a professional board member holding several board positions in the private and not-for-profit sectors.

A state-authorized public accountant and member of FSR – Danish Auditors, Ms. Haraszuk holds an executive MBA from Copenhagen Business School and board education from INSEAD.

Mr. Okonkwo has served as a member of the UNICEF Audit Advisory Committee since February 2022.

He has over thirty years of experience in the private and public sectors managing resources for institutions ranging from Virginia State University; KPMG; Citibank; Chuck, Mills & Associates; P. C.; MITRE Corporation; and the African Development Bank. Mr. Okonkwo’s last held position was as Auditor General of the African Development Bank.

He also serves as a member of the Oversight Advisory Committee for UNESCO.

Mr. Okonkwo is a certified public accountant with a master’s degree in business administration and bachelor’s of science degree in accounting.

Ms. Frueh has served as a member of the UNICEF Audit Advisory Committee since July 2023.

​​​​​​​She has over forty years of experience in programme management, ethics and risk management, and over twenty-five years of experience in oversight functions. Ms. Frueh led policy development as the Head of Evaluation at UNOCHA and as Chair of the United Nations Evaluation Group. She was formerly the Director of Internal Oversight Service at UNESCO and will be concluding her term as the Director of the Office for Internal Oversight at OSCE in 2025.

Ms. Frueh has served on the audit committees of several other international organizations, including UNRWA, UNHCR and the CGIAR. She was also Chair of the UN Representatives of the Internal Audit Services and a panel member of the 2019 Independent Review of the UNICEF Response to the Prevention of Sexual Exploitation and Abuse.

A certified government auditing professional and credentialed evaluator, Ms. Frueh holds certifications in corruption control and organizational integrity, performance auditing and procurement management.

Mr. Athukorala has served as a member of the UNICEF Audit Advisory Committee since July 2023.

He brings more than forty-five years of experience in the fields of management, finance, human resources, accounting, auditing, business and project administration, and corporate structuring and restructuring. Mr. Athukorala has held key positions at the Asian Development Bank, the Institute of Chartered Accounts of Sri Lanka, and the Auditor General’s Office in Papua New Guinea.

He served as the Chair of the Oversight/Audit Committee of the United Nations Industrial Development Organization (UNIDO). Mr. Athukorala has published work on accounting, budgeting, auditing and financial governance.

A certified management accountant and fellow of the Chartered Institute of Management Accountants, he holds a master’s degree in business administration a postgraduate diploma in business and financial administration.

Ms. Hanrahan has served as a member of the UNICEF Audit Advisory Committee since October 2024.

She brings over thirty years of experience in the fields of accounting, financial and value-for-money auditing in the private and public sectors. Ms. Hanrahan currently serves as the Auditor General for the Canadian province of Newfoundland and Labrador and has previously served as its Deputy Minister and Secretary to the Treasury Board.

She has been appointed to numerous boards and committees, with senior executive leadership experience in advising, evaluation and policy development.

A chartered professional accountant, Ms. Hanrahan holds a certified corporate director designation and a master’s degree in business administration.

Meetings a​nd reporting

The Committee prepares a rolling and adaptable strategic, risk-based work plan that covers each theme of its mandate. It convenes three times a year in regular meetings that take place over the course of three days. The Committee meets with the Executive Director and maintains continuous engagement with the Deputy Executive Director-Management, who serves as the UNICEF management liaison. The Committee also meets with other deputy executive directors, regional directors, HQ divisional directors, UNICEF senior staff, and the chair of the Global Staff Association, as needed. In addition, the Committee meets with the UN Board of Auditors, and the Office of the Ombudsman.

Following each meeting, and in line with its charter, the Committee issues confidential memorandums containing strategic advice to the Executive Director. The advice provided is not considered external or internal audit recommendations; rather, it is offered for the consideration of management in the conduct of the work of UNICEF. The Executive Director issues acknowledgment memorandums providing UNICEF's perspectives on the advice provided.
 

Annual meetings with UNICEF's Executive Board

The Committee prepares an annual report on its substantive work, presented to the Executive Board during its annual session. The report, which is a public document, provides the summary of its work for the year and the advice rendered to strengthen areas relating to organizational governance, risk management and oversight. The Executive Board also refers to the Committee's annual report in its decisions.

Other contributions​

In addition to the Committee's normal programme of work, it is also involved in the following activities during the year:

  • Providing feedback to the Comptroller's Office on the UNICEF annual draft financial statements (prior to finalization) to strengthen their presentation and disclosure
  • Participating in discussions with the United Nations Joint Inspection Unit on relevant system-wide reviews
  • Participating in the annual meetings of the United Nations Independent Audit and Oversight Advisory Committees, and sharing with UNICEF key messages from meetings communicated by that body to the United Nations Secretary-General