The programme of work is guided by a risk-based model whose objective is to ensure that audit resources are directed towards UNESCO activities and entities with the highest risks.
This assessment considers a number of factors such as the size of the budget, relevance to organizational objectives and priorities, findings of UNESCO’s Risk Management Committee and prior audits.
Approximately 25 internal audits and advisory engagements are conducted each year to:
- Provide assurance on the efficiency and effectiveness of operations in conformance with regulations, procedures and plans
- Enhance operations through cost-effective control processes
- Strengthen accountability for compliance and performance results