On September 3, Mauricio Wanderley, SAI Brazil´s Director of External Audit at the UN Board of Auditors, and Deputy Director Tiago Dutra attended the annual Tripartite Meeting of UN oversight bodies in New York.

Members of the Board of Auditors (BoA) Operations Committee, the UN Under-Secretary-General who heads the Office of Internal Oversight Services (OIOS), Fatoumata Ndiaye, and the Chair of the Joint Inspection Unit (JIU), Carolina Opazo, were in attendance.

Now in its 29th year, the Annual Tripartite Meeting focuses on enhancing the value of oversight bodies by coordinating efforts to address high-risk and significant issues, while minimizing overlaps and gaps in control and supervision.

The agenda covered the progress of each oversight body's work plans, key outcomes from recent efforts, lessons learned, challenges in balancing audit requirements with team capacity, audit solutions for conflict zone UN offices, risk and internal control trends, and ways to boost the acceptance and implementation of recommendations.

A key result of this collaboration is the efficient sharing of work plans and reports among UN oversight bodies. These bodies inform UN governance, including the General Assembly and the Committee on Administrative and Budgetary Questions. An independent audit committee oversees both internal and external audits, with coordinated efforts regularly needed by governance entities.

UN Oversight System

The United Nations (UN) has several internal and external control bodies, each performing specific roles to ensure efficiency, effectiveness, transparency, and accountability in resource management and the implementation of programs and projects. Among these bodies, the Board of Auditors (BoA), the Office of Internal Oversight Services (OIOS), and the Joint Inspection Unit (JIU) stand out.

- Board of Auditors (BoA): The Board of Auditors handles the external audit of the UN's finances and its specialized agencies. Composed of auditors general (or equivalent positions) from three Member States, elected by the General Assembly for six-year terms, the BoA conducts financial, performance, and compliance audits to independently assess the adequacy of financial controls, the effectiveness of resource management, and compliance with policies and procedures. Its reports are crucial for transparency and accountability, providing recommendations to improve the UN's operations and financial management.

- Office of Internal Oversight Services (OIOS): The OIOS is the UN's internal oversight body, created to strengthen supervision and operational efficiency throughout the organization. Its main functions include internal auditing, monitoring, oversight, evaluation, and investigation. The OIOS detects deficiencies in management and administration, prevent and detect fraud, abuse, and waste, and promote accountability. By providing analysis, recommendations, and information on the activities examined, the OIOS plays a crucial role in improving internal processes and ensuring that the UN and its agencies operate effectively and efficiently.

- Joint Inspection Unit (JIU): The JIU is composed of auditors appointed by different Member States, maintaining regional proportionality. The JIU has the mandate to examine issues and policies affecting more than one entity within the UN system through inspections and evaluations. Its mission is to enhance management and coordination, promote the harmonization of practices and procedures, and increase organizational efficiency and effectiveness. The JIU's reports contain recommendations aimed at enhancing organizational performance and governance throughout the UN system.

Each of these bodies plays a complementary role in the UN's oversight system. While the BoA provides an external perspective on financial management, the OIOS offers comprehensive internal oversight, and the JIU focuses on organizational efficiency and effectiveness from a broader UN system perspective. Together, they contribute to the integrity, accountability, and transparency of management within the UN, helping the organization achieve its objectives more effectively.