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Diane Publishing Books
United Nations: Funding Arrangements Impede Independence of Internal Auditors
Thomas Melito (au)
With contributions to UN organizations totaling more than $1.6 billion in 2006-2007, the U.S. has advocated strong UN oversight. In 1994, the U.S. provided support to establish the Office of Internal Oversight Services (OIOS). The findings of the Independent Inquiry Commission into the Oil for Food Program have renewed concerns about UN oversight, & the 2005 World Summit proposed actions to improve OIOS. This report examines: (1) the extent to which UN funding arrangements for OIOS ensure independent oversight; & (2) the consistency of OIOS practices with key international auditing standards. Includes recommendations. Charts & tables.
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