Independent Audit Advisory Committee Ends Session

 

The Independent Audit Advisory Committee of the United Nations (IAAC) held its Thirteenth session from 15 to 17 February 2011.  The session, which was held at United Nations Headquarters in New York, was presided over by the Chairman, David M. Walker, with all the members of the IAAC in attendance, namely John F.S. Muwanga (Vice-Chairman), Vadim V. Dubinkin, Vinod Rai and Adrian P. Strachan.

The IAAC members welcomed Mr. Rai ( India), the recently appointed member of the Committee.

The IAAC’s agenda for the Thirteenth session included meetings with:

·         The Under-Secretary-General and senior managers and staff of the Office of Internal Oversight Services (OIOS) regarding a wide range of OIOS related matters, including an overview of their 2010 budget utilization and the main elements of their 2012/2013 budget proposal.  The IAAC continued its discussions with OIOS on the risk-based work planning process and various issues relating to the Investigations Division.  In addition, the Committee discussed standard agenda items with OIOS such as high risks identified by OIOS, implementation of oversight recommendations, and OIOS staff vacancies.

·         The Controller, who briefed the IAAC on the status of implementation of the International Public Sector Accounting Standards (IPSAS) in the United Nations.  The Committee was informed that the implementation of IPSAS continues to be on course for a 2014 adoption by the Secretariat despite numerous challenges.  The most critical challenge is the dependency on the implementation of the Enterprise Resource Planning (ERP) project.  The IAAC will continue to monitor this area.

·         Representatives of the Office of the Under-Secretary-General for Management discussed steps that the administration has taken to implement the General Assembly resolution on accountability (document A/Res/64/259), in particular the implementation of the Enterprise Risk Management system and the internal control framework, accountability website, review of the delegation of authority, and result-based management.  The IAAC also took the opportunity to follow up with the Department of Management on the status of implementation of recommendations made by the Board of Auditors with respect to the peacekeeping account.

·         The Audit Operations Committee of the Board of Auditors to discuss coordination and cooperation with the OIOS.  The IAAC was briefed on the level of cooperation that currently exists between the Board of Auditors, OIOS, and the Joint Inspection Unit (JIU) and how these bodies are endeavouring to ensure that there is no duplication or overlap in their programmes of work.  The IAAC also discussed various other issues, including the recent Board of Auditors report on peacekeeping operations and the JIU’s report on audit function in the United Nations.

The members also met with the Secretary of the Fifth Committee (Administrative and Budgetary) of the General Assembly and discussed issues related to the consideration of the recommendations of the IAAC in the Fifth Committee.

The next (Fourteenth) session of the IAAC is scheduled for 12-14 April 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 tel.:  +1 212 963 0788; fax:  +1 212 963 0600; e-mail:  bamuwamye@un.org.

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For information media • not an official record