CIAO DATE: 03/2011
February 2011
Norwegian Institute of International Affairs
This report presents the key findings from a study of the role and functioning of the Board of Auditors (BoA), the Office of Internal Oversight Services (OIOS) and the Joint Inspection Unit (JIU). It is based on assessment of central policy documents and research papers as well as in-depth interviews with key representatives from these organizations and other stakeholders. The report analyses the functioning, mandate and perceived effectiveness of each of these three core organizations. The findings can be summarized as follows: The Board of Auditors is mandated to exercise an auditing function of all accounts in the UN system, and to report to the General Assembly through the ACABQ. The Board is an external oversight body, and selects which cases or financial records to examine, independently of the Secretary-General. It is generally seen as functioning well, although questions are raised about whether its mandate is adequately adjusted to the challenges of the UN organization. Respondents indicated that the Board focuses more on process accountability than on performance accountability, and that evolving efforts to introduce performance accountability within the Secretariat could be better supported if the BoA could develop and use common standards.
Resource link: Accountability in the United Nations [PDF] - 1.2M