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

The Audit Commission (Audit) is glad to share that yet another batch of our auditors completed the overseas audit assignments for the United Nations (UN).  In the second half of 2025, Tony Yeung and Karen Wong of Audit were recruited into national audit teams and undertook their respective UN audit mission in East Africa and the USA, after completing the training for UN auditors held in Beijing by the United Nations Audit Office under the National Audit Office of the People’s Republic of China (CNAO).

At the end of last year, Tony and his fellow members of the national audit team went all the way to Kenya, East Africa to conduct the interim audit for the year 2025 for the United Nations Environment Programme (UNEP), whose main responsibilities include tackling environmental crises such as climate change and pollution, and leading the world in achieving goals in sustainable development and fulfilling missions in ecological conservation, through stipulating international standards, monitoring environmental trends and coordinating global efforts.  Tony was charged with auditing the financial budget management of UNEP.  Through efforts on various fronts, such as holding meetings and discussions, and performing data system analyses, he identified issues in management, provided audit recommendations and contributed to producing a proposal for the management accordingly.

Tony was more than delighted to serve in a UN audit assignment for the second time, following his participation in the interim audit of the United Nations Economic Commission for Europe in Geneva, Switzerland in 2024.  He owed the exceptional experience to the CNAO and Audit, with whose support he could gain global exposure again and contribute to such an international environmental governance platform as UNEP, under the lead of the national audit team.  According to Tony, much was gained from the journey – sharpened insights, enhanced professional skills and the honour to play a part in fulfilling the duties and responsibilities bestowed upon Hong Kong to proactively take part in global affairs and contribute one’s expertise, with the staunch support of the Motherland.  He said he would utilise the valuable experience from the assignment in his work and share it with his peers.

Auditor Tony went all the way to Kenya, East Africa to take part in
the interim audit for the year 2025 for UNEP.

During the assignment, the audit team and the auditee had regular on-line and off-line meetings,
which were conducive to the audit examination.

Tony felt fortunate to take part in a UN audit assignment once again.
In his second assignment, he felt shouldering greater responsibility,
which brought him more challenges and a stronger sense of mission.

Tony expressed gratitude to the CNAO and Audit for their
support and assistance throughout his UN audit assignment in Kenya.

Also joining the effort was Karen, who made her debut as an auditor for the UN at the end of 2025 in the USA as part of the national audit team. The team was entrusted with the interim audit for the year 2025 for the United Nations Department of Management Strategy, Policy and Compliance (DMSPC).

The DMSPC is responsible for policy leadership in areas such as human resources, programme planning, as well as financial and budget management of the UN through the provision of a global management strategy and policy framework and through strengthened monitoring, evaluation and accountability mechanisms. Karen was tasked with auditing the financial aspects of the department. By studying a number of programme budgeting documents, reports by various committees and General Assembly resolutions, among others, and interviewing UN personnel in charge of finance and budgeting, she identified issues in management and took part in drafting a proposal for the management.

Concluding her first ever UN audit assignment, Karen conveyed her gratitude to the CNAO and Audit for their trust and the opportunity to be initiated into the international arena of auditing. She also thanked the leaders of her team for their mentoring and care, which eased her into the intense workload and tight deadlines, and further familiarised her with the UN’s budgeting process, funding distribution mechanism and accountability system. All these enabled her to grasp the implications of funding liquidity on the UN in terms of resources management and mission delivery.

Karen called it a glorious experience, as she had the chance to make the most of her professional skills and experience in contributing to the governance of the UN. Furthermore, the close partnership and exchanges with the elite auditors from the Mainland during the assignment enriched her knowledge and widened her horizon. She benefited from working alongside her teammates, who demonstrated professionalism, dependability and outstanding performance as shown in their adept data analysis, effective financial status assessment and timely identification of internal control risks. Having distilled the valuable experience, she would put the takeaways to good use in the audit industry, share them with her peers and utilise them in giving back to society.

Auditor Karen took her debut UN audit assignment in the USA as a member of
the national audit team.

The photo shows Karen and her teammates at the UN office.
Karen was grateful for the guidance and support from the leaders and members of the team.

To execute the audit, Karen had to study an array of budgeting documents and reports,
which gave her a clear picture of the operation and structure of the UN.

Karen recalled the journey as unforgettable, meaningful and enriching.
She looked forward to use the knowledge and experience gained as her fuel to serve
the country and society.