The “United Nations Audit Projects” series –
Audit Commission staff completed United Nations audit assignments in Europe

As a new cycle of the United Nations (UN) audit assignments began, two auditors of the Audit Commission (Audit), Nadia Leung and Tony Yeung, had the honour to join the audit team of the National Audit Office of the People’s Republic of China (CNAO) and embarked on a fruitful journey to undertake the audit assignments of international significance. Before the actual field audit, they had to complete a pre-assignment training in Beijing. Nadia and Tony felt privileged to be on board with the national team and working alongside top-notch audit professionals from the Mainland. Working their way through a packed schedule, the two auditors found their days on the assignment purposeful and satisfying.

Our two auditors undertook a pre-assignment training course in Beijing.

One of the auditors Nadia Leung took on her second UN audit assignment last year in Copenhagen, Denmark, following her first assignment in 2023 in which she audited the UN’s Stabilisation Mission in Central African Republic. The two assignments might appear to be quite different task-wise, but in essence they were equally worthwhile and influential.

In this assignment, Nadia joined the national audit team to conduct interim audit for the United Nations Office for Project Services (UNOPS), which provides sustainable services in infrastructure, procurement and project management for UN organisations and international institutions. Nadia and her teammates were put in charge of the financial aspects of the audit. In the process of auditing, they first had to get an overall picture of the UNOPS and interview with the heads of its different units. The team then conducted audit to find out areas for improvement, drafted the audit observation memorandum and recommendations, and, to conclude the assignment, penned the audit proposal for the management.

Nadia was grateful for the opportunity to carry out in-depth study and audit on various aspects of the auditee, including its budget preparation, financial position, internal management and control, etc. At the same time, the assignment came as a valuable and fruitful learning opportunity for Nadia to put her research-based audit skills into practice. Making full use of the audit findings of the national audit teams over the previous years, Nadia was able to keep track of the auditee’s progress of implementing the audit recommendations for rectification and to research on the subject matters surrounding the audit assignment and the issues identified from the audit process. She was especially thankful for the training and support from the CNAO, including the pre- and post-assignment intensive training and discussion sessions in Beijing, which ensured the smooth and successful completion of each and every stage of the audit process. She also expressed gratitude for the national team’s guidance and inspiration, which would serve her well in the future.

Nadia was much honoured to have been twice offered the UN placement. From the two exceptional journeys, she gained precious experience and memories, audit knowledge in the disciplines of engineering and finance, and also skills in effectively communicating and cooperating with people of different nationalities. Once again she thanked Mr Hou Kai, Auditor General of the CNAO, for his care for Audit, and also Audit and her colleagues for their support for her. She looked forward to sharing with the fellow members of the auditing industry the experience and knowledge gained from the UN assignments, which she would apply on her work in local public sector auditing to serve the people of Hong Kong.

It was Nadia’s second time to serve in an UN audit assignment.
This time, she joined the national audit team to conduct interim audit for the UNOPS.

Personnel of the national audit team and the key management staff of the UNOPS took a photo at the headquarters.

The photo showed personnel of the national audit team and the UNOPS having a meeting.

Nadia looked forward to sharing the experience and knowledge gained from the UN assignments with the fellow members of the auditing industry.

Another auditor, Tony Yeung, took part in his very first UN audit assignment this year. Right after he completed the pre-assignment training in Beijing, he left for Geneva, Switzerland to work on his assigned project. Under the arrangement of the CNAO, Tony was tasked with the interim audit of the United Nations Economic Commission for Europe (UNECE). The UNECE is a regional commission of the UN whose main responsibilities include facilitating economic cooperation among Europe and its neighbouring areas and promoting their sustainable development through formulation of standards and policies, with focuses on various aspects including trade, transport and environmental protection. Tony was primarily responsible for financial budget audit and asset management audit, and in doing so, identifying issues in financial matters and asset management of the UNECE, giving audit recommendations and producing a proposal for the management accordingly.

Reflecting on his debut experience of auditing for the UN, Tony expressed gratitude to the CNAO for its all-round support, coordination and guidance to Audit, which enabled auditors of Hong Kong to make the most out of the city’s advantages – having both the strong support from the Motherland and far-reaching connections across the world – and fulfill their professional calling. To Tony, it was a journey full of gains and insights. In conducting analyses and examinations into various areas, he earned a wider perspective, a better understanding of auditing for international organisations and valuable hands-on experience. He was eager to spread the knowledge and experience he gained from the UN placement with his fellow auditors for mutual learning and growth.

Our auditor Tony Yeung took on his first ever UN audit assignment as part of the national audit team. He was both honoured and excited for the challenge.

Tony and his fellow team members of the national audit team took a photo with the leaders of the UNECE (right first to third).

The audit team had in-depth interviews with the heads of different units of the UNECE to delve into the specifics of the units’ financial position and performance in internal governance.

From the UN placement, Tony further developed his technical skills and professional capacities as an auditor.

The two auditors share their experience and gains from the UN assignment with their colleagues of Audit.
They also thanked Audit for its support and recognition.