The “United Nations Audit Projects” series –
Audit Commission staff completed United Nations audit assignments in the
United States of America

Between March and April this year, three auditors of the Audit Commission (Audit) – Louis Lau, Cindy Cheung and Angel Chow – completed the training for United Nations (UN) auditors held in Beijing by the United Nations Audit Office under the National Audit Office of the People’s Republic of China (CNAO), and then headed to the USA as members of the national audit teams to take on their UN audit assignments.

To live up to their missions for the UN, the auditors were expected to possess exceptional expertise in auditing.  In preparing the auditors for the assignments, the United Nations Audit Office provided them with pre-assignment training that gave a broad picture of the assignments, including the requirements on various aspects like workflow and quality control, and also familiarised them with the rules, regulations, principles and technical know-hows of auditing for the UN. Upon completing the week-long training, the auditors were all set to perform their assignments on the field.

Having completed the training for UN auditors held in Beijing by the CNAO,
our auditors Louis Lau (left), Cindy Cheung (centre) and Angel Chow (right)
were primed and ready to take up their UN audit assignments.
The photo shows the three auditors at the pre-assignment training in Huairou, Beijing.

The pre-assignment training in Huairou, Beijing served as a platform for
mutual learning and skill honing for the auditors of the Commission and the CNAO.

Upon completing the pre-assignment training, the three auditors headed to New York, USA to take on their separate UN audit assignments. One of them, Louis Lau, was on his third mission for the UN audit. His performance and experience in previous assignments landed him the role of team leader this year to lead the audit of the secretariat of the UN’s Sustainable Development Group – the Development Coordination Office (DCO), whose main responsibilities include managing and overseeing the Resident Coordinator system, as well as coordinating the efforts of various UN bodies in advancing the 2030 Agenda for Sustainable Development on a national level. As the team leader, Louis was in charge of coordinating the DCO audit project, formulating a scientific and meticulous audit implementation plan, and leading the team in conducting an in-depth analysis on key operational data in areas such as financial budgeting, human resources management and development reform, with a special focus on high risk aspects. The project was aimed at enhancing the DCO’s governance and operational efficiency by means of auditing.

According to Louis, it was pivotal for him, as head of the audit team, to facilitate the collaboration of team members, integrate the innovative and professional views from different parties and effectively apply them in the audit work. He believed that these efforts enhanced the overall performance of the team and the entire experience served as a honing ground for his coordination and problem solving skills. Working closely once again with the elite auditors of the Mainland, Louis was impressed by their thoroughness and diligence in approaching the tasks. He learnt from his counterparts a more systematic approach in data analysis, which proved to be useful in many stages in the workflow, such as risk identification, problem analysis and formulation of audit recommendations. Another highlight of his secondment this year was the opportunity to attend the Financing for Development Forum, which just happened to be organised and open to all this year by the UN’s United Nations Economic and Social Council. At the forum, representatives from developed and developing countries expressed their views and needs on sustainable development, and from listening to them, Louis gained an intensive understanding on the challenges faced by different regions on various fronts in promoting sustainable development, including those in the economy and implementation of policies. The discussion further opened up his perspectives and understanding of global affairs.

Louis expressed his heartfelt gratitude to the CNAO and Audit for giving him the precious opportunity to contribute once again to international auditing. He also thanked the Department and his colleagues for their continuous support. He was eager to share with his fellow auditors his experience and realisations from the UN assignments, and put them into practice in his ongoing public service in form of public sector auditing.

Louis thanked the CNAO for the chance to contribute to international auditing by serving as the
leader of the audit team and accomplishing this project of significant value.
The photo shows Louis at the UN Headquarters in New York.

The photo shows Louis, his team and the management personnel of the DCO,
who worked well together in a professional manner.

Louis led his team in interviewing the auditee.
The two sides had a comprehensive exchange during the meeting.

During the assignment, Louis had the chance to attend the Financing for Development Forum
organised by the Department of Economic and Social Affairs at the Trusteeship Council Chamber
of the UN Headquarters. Louis remarked that it came as a rare and valuable opportunity to
learn about the efforts of different nations in driving sustainable development.

On completing his third UN assignment, Louis said he treasured every learning opportunity from
the UN projects and took in as much as possible, bearing a curious and humble mind.
The photo shows Louis in front of the UN Headquarters Building in New York.

Another auditor, Cindy Cheung, participated in the UN audit assignment on two UN special political missions (the UN Assistance Mission in Afghanistan and the UN Support Mission in Libya) last year. This year she undertook another UN assignment in the USA to audit the UN’s Department of Political and Peacebuilding Affairs (DPPA), or more specifically, the Peacebuilding Support Office (PBSO) under its charge. As the lead entity of the UN for good offices, political analysis, mediation, electoral assistance, peacebuilding support and political guidance, the DPPA is responsible for the UN Secretariat’s affairs in the prevention, management and resolution of conflicts at the global level. The PBSO is tasked to manage the Peacebuilding Fund and assist in enhancing the peacekeeping efforts of different nations and regions. Cindy and fellow members of her audit team conducted ample preliminary research and multiple interviews with the management personnel of the DPPA. Building on such groundwork, the audit team revealed and analysed issues from an independent and professional audit perspective, offered recommendations accordingly, reflected its findings in the UN Secretariat’s audit report, and followed up on whether the audit recommendations previously made had been effectively executed.

Cindy felt privileged to be on board again this year as part of the national audit team to offer audit service to the UN. Her two assignments were focused on different auditees and scopes of auditing, and that allowed her to approach the work of the UN from diverse angles, develop skills in international auditing and gain concrete, hands-on experience in various audit disciplines. What impressed Cindy most was the national audit team’s philosophy of “research-based auditing”. The substantial preliminary research and targeted analysis of issues done by the team led to fruitful results in the subsequent field audit, which fully demonstrated the advantages of the research-based method. Being in close collaboration with the auditors of our country once again, Cindy had further enriched her audit skills and experience. She was also deeply inspired by their attitude in overcoming challenges, professionalism and respect for duty.

Cindy said she had benefitted a lot from the tremendous guidance offered by the national audit team throughout the assignment. She was very thankful for the support and assistance from the CNAO and Audit all along, which led to the smooth and effective delivery of the project. The two UN assignments expanded Cindy’s experience and knowledge in auditing, awareness in global issues and professional competence. She aspired to keep moving forward and put high quality and effective audit skills into practice, thereby providing public organisations with professional public sector auditing service.

Once again, our auditor Cindy Cheung had the great honour to take on the responsibility of
serving the UN with her auditing skills, as part of the national audit team.
The photo shows Cindy at the UN Headquarters Building in New York.

Cindy and her teammates took a photo with the management personnel of the DPPA.

The UN audit team learnt about the operation of the auditee through
online and offline approaches in order to conduct a thorough audit.
The photo shows the audit team interviewing the DPPA staff.

Cindy said that her teammates of the national audit team,
with whom she worked in close partnership throughout the assignment,
inspired her with their stellar audit skills and meticulousness in handling every task.
The photo shows Cindy working in the office of the UN audit team.

Cindy had positive recollections of the two UN assignments,
which expanded her experience and knowledge in auditing,
awareness in global affairs and professional competence.
The photo shows Cindy at the Economic and Social Council Chamber in the UN Building.

Treading on Louis’ and Cindy’s path, Angel Chow, another auditor of the Commission, made her first step on the journey to serve the UN. Her first assignment was to audit the Executive Office of the Secretary-General (EOSG) of the UN, which is responsible for formulating policies, as well as organising and coordinating all relevant departments in accomplishing the key priorities confirmed by the Secretary-General. Angel’s main role in the assignment involved examining the budget and the financial revenue and expenditure of the EOSG. The project began with online discussions among team members to identify the key areas of examination, followed by the field audit, during which various interviews with the auditee were conducted to get a clear picture of its operation. The team directed much of its efforts on the management and usage of the funds under the EOSG’s charge, and put forward audit recommendations accordingly.

Angel found her very first UN assignment both purposeful and stimulating. The team was constantly in a race against time to dig out problems and analyse their roots and impacts, all the while making sure that its work would measure up to the strict audit standards. In face of such challenges, the team members persevered with strong team spirit and expertise, and worked seamlessly together to nail down the key problems and tailor specific and feasible audit recommendations.

Angel extended her sincere appreciation to the CNAO for the once-in-a-lifetime opportunity, Audit for its full-on support that covered all the bases – from briefing her on the assignment arrangements with a presentation to taking care of all the administrative procedures like visa application, and also her two experienced peers for their generous sharing and patient guidance that helped her ease into her role quickly. She would soon tease out the knowledge and experience gained from the trip and transform them into energy to drive professional growth. In a long run, she would keep forging ahead in the auditing field and perfecting her skills, with an aim to improve people’s livelihood with her expertise.

Our auditor Angel Chow headed to the US and embarked on her journey of
UN auditing as part of the national audit team. For her, it had been
a brand new experience filled with challenges and purpose.
The photo shows Angel in the Trusteeship Council Chamber of the UN Headquarters.

Angel and her teammates were entrusted with auditing the EOSG.
The photo shows the audit team and personnel of the EOSG (left third and fourth)
outside the EOSG office.

A major preliminary task of the UN audit assignment is to
identify key areas of audit by means of thorough research.
From working as part of the national audit team,
Angel learnt much in terms of good audit practices.
The photo shows the audit team working in a conference room at the EOSG.

The photo shows Angel working in the office of the UN audit team.
She thanked the CNAO and Audit for their support and looked forward to
sharing the valuable experience and gains from the trip with her fellows of the industry.

Angel also thanked her peers, Louis and Cindy,
for keeping her spirits up throughout the trip with their assistance and advice.
The photo shows the three of them at the Beijing Capital International Airport.