15 December 2014

Activities of Independent Audit Advisory Committee Session in New York, 10-12 December

The Independent Audit Advisory Committee of the United Nations (IAAC) held its twenty-eighth session from 10 to 12 December.  The session, which was held at the United Nations Headquarters in New York, was presided over by the Chairman, J. Christopher Mihm.  All the other members of the IAAC, namely:  John F. S. Muwanga (Vice-Chairman), Patricia X. Arriagada Villouta, Natalia A. Bocharova and Maria Gracia M. Pulido Tan, were in attendance.

The IAAC’s deliberations included inter-alia meetings with:

  1. Miguel de Serpa Soares, Under-Secretary-General/Legal Counsel of the Office of Legal Affairs, on legal advice, and its interactions with Office of Internal Oversight Services (OIOS).
  2. Sharon Van Buerle, Secretary of the Fifth Committee, on the working practices of the Fifth Committee and the Committee on Programme Coordination.
  3. Chandramouli Ramanathan, Officer-in-Charge, Office of Programme Planning Budget and Accounts, on (i) the status and expected benefits of implementation of the International Public Sector Accounting Standards (IPSAS); and (ii) the peacekeeping support account budget of OIOS.
  4. Yukio Takasu, Under-Secretary-General for Management, on (i) the progress that the Administration has made with respect to Enterprise Risk Management in light of the 6 major risk categories; (ii) analysis of the investigation cases that were closed with no disciplinary action; and (iii) the status of implementation of oversight bodies’ recommendations including any apparent trends.
  5. Carman Lapointe, Under-Secretary-General for Internal Oversight Services regarding a wide range of matters, including:  (i) status of vacant posts; (ii) execution of the peacekeeping budget; (iii) status of the funding arrangement proposal; (iv) update on the discussion with the Legal Counsel; (v) status of the peacekeeping work plan implementation; (vi) strengthening the investigation function; and (vii) how OIOS is addressing fraud in procurement and by implementing partners.
  6. Meeting with the Management Committee on the status of the oversight function in the Organization, especially in relation to the status of Enterprise Risk Management, the internal control systems in the United Nations, strengthening the investigation function of the United Nationsb and the coordination and collaboration among oversight entities.
  7. Audit Operations Committee, on the operational implications for the United Nations of the issues and trends apparent in the financial statements of the organization and reports of the Board of Auditors for the 2012-2013 Biennium.

Consistent with article 4 of its rules of procedure, the IAAC unanimously elected J. Christopher Mihm as the Chairman of the IAAC and Patricia Arriagada Villouta as Vice-Chairman for the following year starting 1 January 2015.

The IAAC also extended its sincere appreciation to the outgoing and longest serving member, Vice-Chairman Mr. John F. S. Muwanga, for his invaluable services to the United Nations.

The next (twenty-ninth) session of the IAAC is scheduled for 18-20 February 2015 at United Nations Headquarters in New York.

For further information on the work of the IAAC, please contact the Committee’s Executive Secretary, Moses Bamuwamye, at e-mail:, tel.:  +1 212 963 0788, or fax:  +1 212 963 0600.

For information media. Not an official record.