The Independent Audit Advisory Committee of the United Nations (IAAC) held its thirty-eighth session from 19 to 21 April at the United Nations Office in Vienna (UNOV). Presiding over the session was the Chair, Maria Gracia M. Pulido Tan. All the other members of the IAAC — J. Christopher Mihm (Vice-Chair), Patricia X. Arriagada Villouta, Natalia A. Bocharova and Richard Quartei Quartey — were in attendance.
The IAAC’s deliberations included the finalization of the Committees’ report on the regular budget of the Office of Internal Oversight Services (OIOS) for the biennium 2018-2019.
In addition, the IAAC held discussions with:
- Heidi Mendoza, Under-Secretary-General for OIOS and senior managers regarding a wide range of matters, including: (i) the status of the regular budget workplan implementation for 2016-2017; (ii) the regular budget proposal for 2018-2019; (iii) strengthening the investigation function, including the status of the central intake mechanism for investigation cases in the Secretariat; (iv) OIOS’ initiatives to develop an oversight strategy for the implementation of the 2030 Agenda for Sustainable Development; and (v) an update on the key objectives of the Office.
- Bettina Tucci Bartsiotas, Controller, on: (i) OIOS’ regular budget proposal for 2018-2019; (ii) an update on the risk treatment plan in managing risks to the extrabudgetary funding of the Organization; (iii) strengthening of the internal control system, especially as it pertained to fraud prevention and detection; (iv) the benefits realization of the International Public Sector Accounting Standards and Umoja; and (v) the operational implications of any issues and trends apparent in the financial statements of the Organization.
- Dennis Thatchaichawalit, Deputy Director General, Director, UNOV and UNODC, on: (i) the implementation of enterprise risk management in UNODC; (ii) how UNODC is managing the risk associated with extrabudgetary funding; (iii) the impact of OIOS’ audits on UNOV and UNODC; and (iv) the impact of the Secretariat’s anti-fraud policy on the work of UNOV and UNODC.
- William Petersen, Chair, Giovanni Vultaggio, and Hayk Karamyan, members of the Organization for Security and Co-operation in Europe (OSCE) Audit Committee, on sharing best practices, cooperation and coordination among oversight bodies.
- Carsten Meyer, Director International Atomic Energy Agency (IAEA), Office of Internal Oversight Services on: (i) the Offices’ relationship with management; (ii) the basis for the allocation of oversight resources; (iii) the investigation function of the IAEA; (iv) the relationship between internal audit, evaluation and investigation; and (v) the main challenges to the oversight function of IAEA, especially with respect to establishing an oversight committee.
- Lisa Sutton, Director, OSCE Office of Internal Oversight, on: (i) the Offices’ relationship with management; (ii) the ranking of audit reports; (iii) the basis for the allocation of oversight resources; (iv) the main challenges to the oversight function of OSCE; and (v) the Offices’ relationship with the OSCE audit committee.
- Brigitte Strobel-Shaw and Candice Welsch, Deputy Chiefs, UNODC Corruption and Economic Crime Branch, on the work of UNODC in fighting fraud and corruption.
- George Perera, Director, UNIDO Office of Internal Oversight and Ethics, on the experience of establishing an oversight committee.
The IAAC would like to thank UNOV for the great hospitality they have shown. The next (thirty-ninth) session of the IAAC is scheduled for July 2017 at United Nations Headquarters in New York.
For further information on the work of the IAAC, please see the Committee’s website at: www.un.org/ga/iaac or contact the Committee’s Executive Secretary, Moses Bamuwamye, at e-mail: firstname.lastname@example.org; tel.: +1 212 963 0788.