State of the internal audit function in the United Nations System : note / by the Secretary-General

Transmits report of the Joint Inspection Unit (JIU/REP/2016/8), prepared by Rajab M. Sukayri and Cihan Terzi.

102 p. : charts, tables

Annexes (p. 75-102): 1. Characteristics of internal audit services in United Nations system organizations -- 2. Status of implementation of selected recommendations in JIU/REP/2010/5 -- 3. Methodology and data collection instruments -- 4. The three lines of defence in the united nations system -- 5. Internal audit budgets, staffing and outputs -- 6. Stakeholder perceptions on internal audit -- 7. Size and composition of oversight committees -- 8. Overview of actions to be taken by participating organizations on the recommendations of the Joint Inspection Unit.