The “United Nations Audit Projects” series –
Audit Commission staff accomplished United Nations audit assignments
in the United States of America and Central Africa

Three auditors of the Audit Commission (Audit), namely Louis Lau, Nadia Leung and Cindy Cheung, had, since April 2023, headed abroad one after another to take part in the United Nations (UN) audit projects as part of the National Audit Office of the People’s Republic of China (CNAO) delegation.  Audit is glad to conclude that, as at March this year, the first batch of our representatives in the UN audit projects has the missions accomplished.

Before taking on their assigned UN projects, the three auditors had to take a training course in Beijing organised by the CNAO for the UN auditors.  In the course, the auditors learnt about the basic requirements for the UN projects, including work procedures and requirements on quality control, as well as the rules, regulations and techniques in UN auditing.  The training enhanced their professional competence as auditors and laid a firm foundation for their work in the upcoming UN assignments.

The training was conducted in a variety of settings.  In addition to attending lectures,
the participants also had exchanges via presentations, through which they grasped
an overview and the standards of UN auditing.

Having completed the training for UN auditors, our three auditors held up
their graduation certificates and took a photo together to
commemorate the moment.  They were all ready for the challenges
of the UN audit assignments ahead.

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Our auditor Cindy Cheung finished her UN assignment in New York, USA, this March.  She was tasked with auditing the United Nations Assistance Mission in Afghanistan and the United Nations Support Mission in Libya.

The team to which Cindy belonged carried out a month-long audit project in New York.  In the project, the audit team conducted simultaneous audits on the operation and management of the two special political missions in terms of the compliance and performance in, among other areas, budget execution, funding efficiency, air transportation, human resources and asset.  Through audit procedures such as interviewing staff of the two missions, the team uncovered audit issues, made audit recommendations and followed up on whether previous audit recommendations were implemented in a targeted manner.

Cindy reflected that the audit experience afforded her a deeper insight into the mode of operation and management mechanism of the UN.  It also honed her professional auditing proficiency and collaboration skills.  From this experience, she was impressed by her teammates’ solid professional skills and meticulousness in executing their work.  Cindy found it an immense honour to have taken part in the UN assignment and contributed her efforts in promoting the improvement in governance of the UN.

The audit team took a group photo outside the UN Headquarters in New York, USA.

Members of the UN audit office in New York and the audit team
for the special political missions had a discussion on the audit project.

Cindy expressed gratitude to the CNAO and Audit for their support and assistance throughout the process, which led to the smooth completion of her assigned UN audit work.  She lauded the experience as an important journey for growth in life.  (Photo taken in the General Assembly Hall of the UN Headquarters in New York.)

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Another auditor of the Department, Louis Lau, also went to New York, USA, last year to take part in a five-week UN assignment.  While Louis was stationed in the same city as Cindy, he undertook a different project that focused mainly on auditing the Development Coordination Office under the UN Secretariat (UNDCO).  The audit team was responsible for auditing various aspects of the UNDCO including its finance, budgeting, human resources management, as well as main responsibilities and businesses.  Relevant audit findings would then be included in the audit reports of the UN Secretariat.

Louis was grateful that the UN assignment broadened his international perspective.  Through exchanges with Mainland counterparts, he gained professional knowledge in various fields and sharpened his professional audit abilities, which would come in handy when taking on different kinds of audit projects in the future.  In April this year, Louis went to New York again and, for the second time, took on an international audit duty as a Chinese auditor to give audit recommendations for promoting improvement in governance of the UN and contributed to the sustainable development of the world.

The audit team and members of the management of UN units took a photo after a meeting.

The audit team met weekly to review the audit progress.
These meetings also provided a platform for mutual learning, where team members
could get inspired and shape up their audit mindsets.

Louis posed for a picture in the UN Security Council Chamber.

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Those were the experiences of our two colleagues who carried out their UN audit tasks in the States.  The third representative of the Commission, auditor Nadia Leung, headed even further – to Bangui, Central Africa – for her UN assignment.  Nadia was in the Chinese audit team in charge of auditing the United Nations Multidimensional Integrated Stabilisation Mission in the Central African Republic (MINUSCA).  As a member of the audit team responsible for auditing the financial budget management and day-to-day operation of the MINUSCA, Nadia was put in charge of auditing works and solutions management.  Her task was to make audit recommendations on areas with room for improvement of the MINUSCA via, among other means, stocktaking at the UN bases and other offices.

Nadia had set foot in Africa before as a tourist.  This time, she returned to Central Africa for a one-month UN assignment.  While it was heartwarming to be surrounded by the local culture and customs once again, this visit, as a work trip, gave Nadia new experiences and insights.  In carrying out audit, Nadia had face-to-face discussions with resident MINUSCA staff and scrutinised digitial accounts records.  Through these procedures, Nadia saw the importance of analysing the operation of an organisation from various perspectives.  Summing up her UN audit project, Nadia said that working for a global organisation of such a mega scale was a once-in-a-lifetime audit experience, and that it was a prestigious opportunity to have exchanges in professional knowledge with industry elites from all over the world.  She looked forward to continued opportunities for contributing her audit efforts to the UN in the future.

Nadia was thrilled to see a battlefield tank for the very first time.
She said that it was beyond imagination to have such a precious on-site stocktaking experience.

Nadia Leung (third left) and the local staff verified the conditions of the assets on the field.

Nadia Leung (third left) and eight other members of the audit team
had a picture with a member of the management of the MUNISCA.