Overview of UN-Habitat Audit Progress and Best Practices 2020-2021
The UN-Habitat audit for 2020-2021 showcases adherence to international best practices, including distinct internal/external audit functions, risk-based methodology, and operational independence. Audit coverage spans regional, country, and global operations, with critical business processes under scrutiny. Analysis reveals areas for improvement, with a significant percentage of audit recommendations implemented. The status of 2020 audit recommendations indicates progress in implementation.
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Audit - progress on implementation of audit recommendations - audit plan for 2021 Session D item 3 Mohamed Robleh, Oversight Officer Management, Advisory and Compliance Service UN-Habitat 10 mins Thursday, 26 November 2020
BEST PRACTICES APPLIED IN UN-HABITAT AUDIT UN-Habitat audit complies with international best practices in auditing a. Two distinct audit functions (Internal/external) b. Risk-based audit methodology c. International auditing standards d. Operationally independent from UN-Habitat e. Public disclosure of audit reports 1
UN-HABITAT AUDIT COVERAGE Regional Operations Projects (mixed internal/external audit coverage) (indirect audit by internal/external audit) Sub-programme Operations (internal audit coverage) Country Operations (mixed internal/external audit coverage) Global consolidated Operations (external audit coverage) Critical Business Processes (internal audit coverage) 2
UN-HABITAT 2020 AUDIT COVERAGE 8 AUDIT ASSIGNMENTS UNDERTAKEN IN 2020 Type Area Scope Status External Audit Country Operations (2) Laos, Egypt Ongoing External Audit Regional Operations (1) Regional Office for Africa (Nairobi, Kenya) Ongoing External Audit Consolidated Operations (2) Audit of the financial statements of UN-Habitat for the year that ended 31 December 2019 Completed Audit of grants management at UNON, UNEP and UN- Habitat Audit of the management of data classification and data privacy at UNON, UNEP and UN-Habitat Audit of Programme Support Cost at UN-Habitat Internal Audit Critical business processes (3) Completed Draft Draft
ANALYSIS OF OPEN AUDIT RECOMMENDATIONS (FINANCIAL YEAR 2020) Area Internal Audits External Audits Total % Evaluation Governance Knowledge Management Project Management Strategic / Programme planning Enterprise Risk Management Result-based Management Financial Management TOTAL 3 2 2 6 4 - 2 2 - 3 - 6 - 53 66 5 5% 4 2 4% 2% 9 4 9% 4% 6 6 6% 6% 6 16 39 69 105 66% 100%
IMPLEMENTATION STATUS OF 2020 AUDIT RECOMMENDATIONS Status Internal Audit (OIOS) External Audit (BOA) Total Due in 2020 39 66 105 Implemented 15 30 45 Rate of Implementation 38% 45% 43% Under Implementation 24 36 60 Explaining low implementation rate: - Limited capacity ( Financial Management Area in particular) - Competing priorities - Increasing number of audit recommendations
SOME NOTABLE IMPACT OF AUDIT RESULTS Improved Management of Implementing Partners Strengthened Management of Risks Evidence-Based Performance Reporting Risk-based policy and procedures Selection process: transparent, competitive, integrity &Value-for- money checks Automation: Umoja GMP Module Risk Framework Governance mechanism Training Project risk management Database for evidence collection Linking performance & evidence
INTERNAL AUDIT PLAN 2021 Title 1) Audit of financial management at UN-Habitat 2) Audit of Management Advisory and Compliance Service at UN-Habitat.
THANK YOU! www.unhabitat.org
