Evaluation, Audit and Risk Management

Overview

The Joint Programme is accountable to its multiple stakeholders: people living with, affected by and at risk of HIV, governments, other civil society actors working on HIV, donors and other partners and the broader multilateral system. It is committed to transparency, accountability, inclusivity, and efficiency and effectiveness in its work to uphold the health, well-being and rights of people living with, affected by and at risk of HIV.

As part of its accountability systems, UNAIDS oversees and assesses its performance through various complementary processes including sound management practices, oversight, audits, a proactive approach to identify and manage risk including to prevent and address corrupt and fraudulent practices, ethics, external evaluations of its work dissemination of lessons learned. Related regular reports are provided to UNAIDS Programme Coordinating Board (PCB) and are publicly available.

Evaluation

Evaluations are critical to inform accountability, transparency, performance improvement and organizational learning and change and a key element in defining the way forward to achieve the goal of ending AIDS as a public health threat by 2030.

Guided by an evaluation expert advisory committee, UNAIDS evaluation function is led by an independent UNAIDS Evaluation office reporting to the PCB. The scope of the evaluations office includes the HIV-related activities of all 11 Cosponsors and the UNAIDS Secretariat as well as UNAIDS Secretariat-specific evaluations. A priority is to promote system-wide and joint evaluations of the response to HIV as part of the 2030 Agenda for Sustainable Development.

A biennial evaluation plan is developed and approved by the PCB with an annual progress report presented to the PCB. All evaluations and related management responses are published on UNAIDS website.

Audit and Internal Oversight

Oversight of the Joint Programme has significantly increased since 2019 including speedy implementation by the PCB and the UNAIDS Secretariat of past recommendations including from the Joint Inspection Unit. This resulted in a stronger oversight role of the PCB including through an Independent External Oversight Advisory Committee as well as related independent oversight reports and related management responses.

UNAIDS external auditor is appointed by WHO (as part of the Health Assembly). The responsibilities and terms of reference of the External Auditors are defined by the WHO Financial Regulations (Regulation XIV and the Appendix to the Regulations).

External Audits are conducted annually including compliance audit of UNAIDS financial statements prepared in compliance with the International Public Sector Accounting Standards (IPSAS) and in accordance with the Financial Regulations and Rules of the World Health Organization (WHO). Pursuant to their financial and compliance audit, the Report of the External Auditor including an opinion on the UNAIDS financial statements for the financial year, recommendations and/or observation as well as review of follow up on past recommendations is annually submitted to the PCB. UNAIDS audited financial statements are included in UNAIDS annual Financial Report to the PCB.

Internal audits are conducted by WHO's Office of Internal Oversight Services (IOS), whose mission is to provide independent and objective audit, investigation and advisory services designed to add value and improve UNAIDS operations and to enhance the integrity and reputation of the Organization. The Office brings a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management, and control processes. All systems, processes, operations, functions and activities of UNAIDS can be subject to IOS review and oversight.

The Report of the work of the Office of Internal Oversight Internal and a comprehensive overview of actions taken on investigative and other findings or irregular practices and conduct is annually submitted to the PCB.

The annual UNAIDS Secretariat’s Report of the Ethics Office to the PCB summarizes its work in the areas of confidential advisory services, ensuring the highest standards of conduct, protection from retaliation, prevention of sexual exploitation and abuse, ensuring policy coherence and other updates on activities, issues and identified priorities.

UNAIDS Management response to organizational oversight reports provides an overview of management response to oversights reports as well as presents an overview of actions taken to further strengthen internal controls and organizational accountability, and ensure more effective use of financial and human resources.

Risk Management

UNAIDS Management Accountability Framework operates in tandem with the Risk Management Framework and the Internal Control Framework. The risk management framework helps to embed a systematic and effective approach to identifying, assessing and managing risks and opportunities.

From an operational perspective, UNAIDS internal control system operates continually at all levels of the Secretariat through internal control processes. In addition to a set of rules, procedures and processes, the internal control framework is designed to provide reasonable assurance on the achievement of the following objectives:

effectiveness and efficiency of operations and safeguarding of assets;
reliability of financial reporting; and
compliance with applicable rules and regulations.

A statement of internal control, including a summary of identified major risks, is submitted annually and available as part of UNAIDS annual financial report to the PCB.

Resources

unaids.orgenwhoweareevaluation