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Guidance oficial do Board of Auditors para condução das auditorias das Missões de Paz da ONU (UNPKO).

FY 2025/26Volume II — UNPKO

Guidance for mission audits

Financial and Management Audit — FY 2025/26

Redator
Team
Revisão
AI
Validação
RB

Contribuições para o Volume II — UNPKO Financial and Management Audit devem ser enviadas até 5 October 2026.

Visão geral

Contexto do guidance

The audit of UNPKO — Volume II encompasses the audit of the financial statements of the year (financial audit) together with performance and compliance audits as per ISSAI/INTOSAI terminology. In addition to their audit tasks at UN HQ level, the members of the Board of Auditors (BOA) proceed to on-site audits of active missions of UNPKO, followed by management letters. Mission audit teams are invited to pass on useful indications and conclusions to the teams responsible for financial and performance audits at Headquarters.

Escopo

Objetivos do financial audit

  • 1Express an opinion as to whether the financial statements present fairly, in all material respects, the financial position of the Organization as at the end of the period and the results and cash flows for the year then ended.
  • 2Express an opinion as to whether the financial statements have been properly prepared in accordance with IPSAS and the Financial Regulations and Rules (FRR).
  • 3Express an opinion on the compliance of transactions with the Financial Regulations and legislative authority.
Materialidade

Parâmetros harmonizados

Benchmark
Total expenses of the mission
Overall materiality
1.0%
Performance materiality
75% of overall materiality
Seções

Conteúdo do guidance

  • Memorandum from NY HQ — year-end closing instructions for IPSAS-compliant financial statements (FY ending 30 June 2026).
  • Annex 1 — Timetable and key dates.
  • Annex 2 — Checklist and confirmation of review.
  • Annex 3 — Instructions for navigating the Financial Statements Instructions Community of Practice in SharePoint.
  • Closing instructions for FY 2025/26 will be sent in June by the Controller and shared with the audit teams.
  • UMOJA keys — file compiling main UMOJA transactions and how to extract financial data.
  • Preparation of the financial statements is delegated to the USG DMSPC through OPPFB, which releases closing instructions for IPSAS-compliant statements.
  • Assess compliance of the trial balances with the closing instructions in all material aspects.
  • Under FRR Regulation 7.4, the BOA conducts audits in conformity with the International Standards on Auditing — reasonable assurance that the financial statements as a whole are free from material misstatement.
  • Obtain an understanding of internal control relevant to the audit (ISA 315.12); the BOA must satisfy itself that internal controls, including internal audit, are adequate.
  • Financial audit is conducted in accordance with ISA Standards, transposed in INTOSAI/ISSAI (INTOSAI 200-299, 2000-2889 and guidance 2900-2999).
  • Benchmark: Total expenses of the mission.
  • Overall materiality: 1.0%.
  • Performance materiality: 75% of overall materiality.
  • All trial balance line items in scope exceeding performance materiality (Statement of Financial Performance and Statement of Financial Position) should be considered material.
  • Specific materiality levels should be set (ISA 320.10) — e.g. cash and cash equivalents, where all misstatements should be treated as material.
  • Regardless of materiality, evidence of fraud, systematic errors or relevant deficiencies in internal control may cause a misstatement to be evaluated as material (ISSAI 1320.P10, ISA 450.A16).
  • Recommendations under implementation or not yet implemented.
  • Analytical procedures for risk assessment (e.g. identifying material variations in account balances).
  • Confirmed or expected impacts of the current liquidity crisis and of the UN80 Initiative.
  • Fraud risk.
  • Security and safety issues.
  • Internal control: results of the self-assessment questionnaire for all areas (entity-level controls, IT, etc.) and sign-off letter of the Head of Entity.
  • Liquidity issues — context and impact of the UN80 Initiative.
  • Fraud cases: test the fraud detection process and follow-up on frauds detected in previous years. Ensure losses due to fraud are correctly recorded in the PKO mission account (notably as write-off where collection is uncertain).
  • Fraud prevention measures implemented following cases of fraud.
  • Reimbursement of financial losses — report on timeframe of any reimbursement received.
  • Cash and cash equivalents: verify documentation of cash losses (FRR rule 106.7); physical count of cash imprest and petty cash; year-end reconciliation with Umoja balances as of 30 June 2026.
  • Accounts receivable — shared responsibility; assess ageing, recoverability and provisions.
  • Inventories: recognition of inventories in transit at 30 June 2026 (Incoterms FOB, EXW, FCA); time lag in reconciliation of discrepancies; physical counting and intermission transfers.
  • Property, Plant and Equipment: recognition of PPE in transit; capitalization of assets under construction (threshold: USD 100,000); compliance with capitalization thresholds; reconciliation of items 'not found yet'; high-value mobile items (IT, spare parts, light/sound, health equipment).
  • Accounts payable — shared responsibility; lead auditor covers Member States balances.
  • Advances to staff (travel, education grants): ageing and compliance with Staff Rules and Regulations.
  • Employee benefit liabilities: compliance with Staff Rules and Regulations — danger pay, home leave, post adjustment, rental subsidy, repatriation grant.
  • Revenue: shared responsibility. Lead auditor covers assessed contributions and investment revenue; field mission teams cover voluntary contributions and other revenue.
  • Expenses: field mission teams cover all other expenses (contingent contracted services, employee salaries, allowances and benefits, other operating expenses, supplies and consumables, non-employee compensation and allowances, credits to Member States).
  • Assess risk of material misstatement on major expense categories.
  • Allotments are issued monthly — check reports on budget vs. actual amounts.
  • Analyze any budget under-implementation exceeding 5%.
  • Operational performance — mostly monitored by CPAS (Comprehensive Performance Assessment System).
  • Financial performance — through the performance reports within the Results-based Budgeting framework.
  • Compliance audit — verification of adherence to regulations, rules and legislative authority.
  • Governance, risk management and internal control.
  • Human resources and mission support.
  • Follow-up of previous recommendations.
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Origem

Documento emitido pelo United Nations Board of Auditors — External Audit, Volume II (UN Peacekeeping Operations).