Audit and control

Each directorate applies written procedures: dual signature of payments, separation between ordering and payment, monthly bank reconciliations. Administration and Finance checks that they are applied.

Directorate heads certify every year that their procedures are compliant. This certification is attached to the audit file.

The internal audit service reports directly to the Secretary-General and accounts to the Finance and Audit Committee. It draws up an annual programme based on a risk analysis: procurement, travel, grants, information systems.

Each assignment results in a report, with findings, recommendations and a response time of 90 days (indicative).

The external audit is entrusted to the statutory auditor, chosen by the General Assembly. The auditor examines the financial statements and may carry out spot checks on the regularity of expenditure.

The findings are recorded in a management letter addressed to the Committee, which monitors their implementation.

Every recommendation is the subject of an action plan: a designated owner, a deadline and an implementation indicator. A tracking table is presented at each Committee meeting.

Recommendations not implemented within the deadline are reported to the Executive Council, which may request explanations from the director concerned.

Fraud prevention rests on staff training, access controls on systems and a confidential reporting procedure. Every staff member is required to report any suspicion.

Protection measures for whistleblowers are described in the section Reporting.