United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2007-06-18 monographic deposited born digital 91 p. GA 1.13:GAO-07-597 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-597 P0b002ee180388edf f:d07597 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-07-597 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-597 GAO-07-597 Accountability Audit oversight Auditing standards Best practices Evaluation Internal audits Internal controls International organizations International relations Quality assurance Risk management Standards evaluation Waste, fraud, and abuse Other Written Product A70888 Since 2005, the United Nations (UN) has been attempting to reform its management processes, in part to help ensure that resources are used effectively and efficiently. Some of these reforms focus on improving oversight and accountability at the United Nations. In this report, GAO examines the extent to which selected UN organizations' (1) internal audit offices have implemented professional standards for performing audits and investigations, (2) evaluation offices have implemented UN evaluation standards, and (3) governing bodies are provided with information about the results of UN oversight practices. GAO obtained and analyzed international standards and relevant documents from six of the largest UN organizations, and also met with U.S. and UN officials. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-597/html/GAOREPORTS-GAO-07-597.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-597/pdf/GAOREPORTS-GAO-07-597.pdf GAO-07-597 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-597 Other Written Product GAO-07-597; United Nations Organizations: Oversight and Accountability Could Be Strengthened by Further Instituting International Best Practices; Accountability Audit oversight Auditing standards Best practices Evaluation Internal audits Internal controls International organizations International relations Quality assurance Risk management Standards evaluation Waste, fraud, and abuse