Internal Audit function
The main goal of the Internal Audit Division (IAD) is to support the achievement of the mission of UNRWA and the fulfilment of its accountabilities through independent and objective assurance and advisory services that assess the effectiveness of UNRWA risk management, internal controls and governance processes. This is done through a systematic and disciplined review of the effectiveness and adequacy of risk management, controls and governance processes at all levels across the Agency’s headquarter and field offices. The scope of work includes assurance (audit and inspections), advisory services and inspections of physical assets across UNRWA.
The internal audit activity assesses the adequacy of processes in place to ensure that:
a. resources are acquired economically and used efficiently
b. assets are safeguarded
c. significant programme results, plans, and business objectives are achieved
d. significant financial, managerial and operating information is accurate, reliable and timely, and
e. activities comply with regulations, rules and other administrative issuances, policies
In addition to that, the purpose of advisory services is to add value and improve UNRWA governance, risk management and control processes, without the internal auditor assuming management responsibility. Examples include counsel, advice, facilitation and training.