Principal synergies/differences Audits are system-oriented, aiming at testing the controls. Investigations are directed at identifying whether an individual violated the rules and committed wrongdoing. Audits are based on documentary review, investigations adduce evidence and their results have to stand the legal test of standards of proof. Audits are indicating areas of improvement to management whereas investigations collect the facts for administrative, disciplinary or prosecutorial action by administrative or judicial bodies. Both are mutually complementary oversight tools, enhancing integrity within the Organization.
UNITED NATIONS NATIONS UNIES
Both Audits and Investigations have a pro- active and re-active perspective. Audits ensure that systems and controls are functioning and being observed. Proactive Investigations address areas of risk of malfeasance. Reactive Investigations are based on reports received.
Pro-active and re-active roles of audit and investigations UNITED NATIONS NATIONS UNIES Cooperation between Audit and Investigations
OIOS Investigators support smaller organizations (audi- gators) with investigative expertise. Auditors provide expertise in areas of financial misconduct, potential fraud. Investigation Task Force in Kosovo investigates misconduct that benefited from weaknesses identified by Audit reports. In certain cases ID and IAD cross over and send multi- disciplinary teams on mission.
UNITED NATIONS NATIONS UNIES Way forward Complex fraud schemes demand united and combined effort of Auditors and Investigators to detect violations of UN regulations and rules and sanction those who violate them. Internal oversight is critical, Audit and Investigation efforts should be complementary. Both professions provide recommendations to guide the Secretary-General in reform of Organization