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Independent oversight portal

UNHCR is dedicated to fostering accountability, integrity and transparency in its work to protect and serve the forcibly displaced and stateless. UNHCR’s independent oversight system is an integral part of that commitment.

Independent oversight comprises a range of internal and external entities, each with their own mandate, providing assurance and responding to integrity issues at UNHCR. On this page, you will find all relevant reports issued by the four independent oversight providers for UNHCR: UNHCR’s Evaluation Office, UNHCR’s Internal Audit Service (OIOS), the UN Board of Auditors, and the UN Joint Inspection Unit – since 2020.

UNHCR Internal Audit Service (OIOS)


 

2024

  • Audit of the management of funded partners in Ethiopia for the Office of United Nations High Commissioner for Refugees (2024/100, 30 December)
  • Audit of operations in Ethiopia for the Office of United Nations High Commissioner for Refugees (2024/099, 30 December 2024)
  • Audit of the implementation of COMPASS, the results-based management system at the United Nations High Commissioner for Refugees (2024/097, 30 December 2024)
  • Audit of operations in Egypt for the Office of the United Nations High Commissioner for Refugees (2024/096, 27 December 2024)
  • Audit of operations in Central African Republic for the Office of the United Nations High Commissioner for Refugees (2024/091, 26 December 2024)
  • Audit of the operations in Libya for the Office of the United Nations High Commissioner for Refugees (2024/088, 24 December 2024)
  • Audit of operations in Somalia for the Office of the United Nations High Commissioner for Refugees (2024/076, 20 December 2024)
  • Audit of private sector engagement at the Office of the United Nations High Commissioner for Refugees (2024/072, 19 December 2024)
  • Audit of adequacy and effectiveness of supply chain structure and staffing in UNHCR (2024/060, 3 December 2024)
  • Audit of the use of the Profile Global Registration System at the Office of the United Nations High Commissioner for Refugees (2024/056, 13 November 2024)
  • Audit of arrangements for acquisition and management of office premises at the Office of the United Nations High Commissioner for Refugees (2024/055, 12 November 2024)
  • Audit of livelihoods and economic inclusion; prevention, risk mitigation and response to gender-based violence; and affiliate workforce at the Office of the United Nations High Commissioner for Refugees in Uganda (2024/027, 28 June 2024)
  • Audit of mandate refugee status determination processes, gender-based violence, and livelihoods and economic inclusion in Rwanda at the Office of the United Nations High Commissioner for Refugees in Rwanda (2024/025, 21 June 2024)
  • Audit of mandate refugee status determination processes at the Office of the United Nations High Commissioner for Refugees in Malaysia (2024/024, 19 June 2024)
  • Audit of mandate refugee status determination processes of the Office of the United Nations High Commissioner for Refugees at the South Africa Multi-Country Office (2024/021, 31 May 2024)
  • Audit of the progress in implementing the Business Transformation Programme for the Office of the United Nations High Commissioner for Refugees (2024/011, 5 April 2024)
  • Audit of the management of funded partnerships with government entities for the Office of the United Nations High Commissioner for Refugees (2024/009, 28 March 2024) 

Previous OIOS reports

2023
  • Audit of operations in Bulgaria, Croatia, France, Germany and the United Kingdom for the Office of the United Nations High Commissioner for Refugees (2023/103, 29 December 2023)
  • Audit of operations in Niger for the Office of the United Nations High Commissioner for Refugees (2023/100, 29 December 2023)
  • Audit of cybersecurity preparedness in the Office of the United Nations High Commissioner for Refugees (2023/094, 26 December 2023) (not published)
  • Thematic audit of mandate refugee status determination processes at the Office of the United Nations High Commissioner for Refugees (2023/092, 26 December 2023)
  • Audit of the operations in Yemen for the Office of the United Nations High Commissioner for Refugees (2023/091, 26 December 2023)
  • Audit of affiliate workforce arrangements in the United Nations High Commissioner for Refugees (2023/090, 26 December 2023)
  • Audit of livelihoods programmes in field operations of the Office of the United Nations High Commissioner for Refugees (2023/085, 22 December 2023)
  • Audit of multi-country office in Panama for the Office of the United Nations High Commissioner for Refugees (2023/084, 22 December 2023)
  • Audit of UNHCR arrangements for prevention, risk mitigation and response to gender-based violence (2023/076, 20 December 2023)
  • Audit of supply chain management for information and communications technology equipment at the Office of the United Nations High Commissioner for Refugees (2023/067, 18 December 2023)
  • Audit of UNHCR Regional Bureau for Southern Africa (2023/059, 16 November 2023)
  • Audit of the operations in the Republic of Congo for the Office of the United Nations High Commissioner for Refugees (2023/057, 8 November 2023)
  • Audit of the management of non-food items in UNHCR response to the Ukraine crisis (2023/045, 25 September 2023)
  • Audit of the arrangements for deduplication of beneficiaries of cash-based interventions in UNHCR response to the Ukraine crisis (2023/044, 21 September 2023)
  • Audit of the management of cash-based interventions in UNHCR response to the Ukraine crisis (2023/043, 21 September 2023)
  • Audit of the operations in Angola of the Office of the United Nations High Commissioner for Refugees (2023/042, 20 September 2023)
  • Audit of Multi-Country Office in Cameroon for the Office of the United Nations High Commissioner for Refugees (2023/037, 6 September 2023)
  • Audit of fleet and fuel management in UNHCR field operations (2023/026, 20 July 2023)
  • Audit of the UNHCR Regional Bureau for East and Horn of Africa and the Great Lakes (2023/025, 6 July 2023) 
2022
  • Review of procurement in Zambia for the Office of the United Nations High Commissioner for Refugees (2022/083, 21 December 2022)
  • Audit of procurement undertaken by partners using funds of the Office of the United Nations High Commissioner for Refugees (2022/082, 21 December 2022)
  • Audit of operations in Lebanon for the Office of the United Nations High Commissioner for Refugees (2022/080, 20 December 2022)
  • Audit of operations in China, Japan, Kyrgyzstan (National Office), Republic of Korea and Tajikistan for the Office of the United Nations High Commissioner for Refugees (2022/077, 19 December 2022)
  • Audit of operations in Bangladesh for the Office of the United Nations High Commissioner for Refugees (2022/076, 19 December 2022)
  • Audit of operations in the Republic of Türkiye for the Office of the United Nations High Commissioner for Refugees (2022/075, 19 December 2022)
  • Audit of the operations in Venezuela for the Office of the United Nations High Commissioner for Refugees (2022/068, 8 December 2022)
  • Audit of operations in Nigeria for the Office of the United Nations High Commissioner for Refugees (2022/066, 28 November 2022)
  • Audit of operations in Tanzania for the Office of the United Nations High Commissioner for Refugees (2022/061, 17 November 2022)
  • Audit of emergency operations in Mali for the Office of the United Nations High Commissioner for Refugees (2022/051, 10 October 2022)
  • Audit of cloud arrangements at the Office of United Nations High Commissioner for Refugees (2022/042, 21 September 2022)
  • Audit of the operations in Jordan for the Office of the United Nations High Commissioner for Refugees (2022/040, 26 August 2022)
  • Audit of the operations in the Philippines for the Office of the United Nations High Commissioner for Refugees (2022/039, 25 August 2022)
  • Audit of the South Africa Multi-Country Office for the Office of the United Nations High Commissioner for Refugees (2022/031, 15 July 2022)
  • Audit of the operations in South Sudan for the Office of the United Nations High Commissioner for Refugees (2022/028, 30 June 2022)
  • Audit of the operations in the Russian Federation for the Office of the United Nations High Commissioner for Refugees (2022/025, 27 June 2022)
  • Audit of the operations in Nepal for the Office of the United Nations High Commissioner for Refugees (2022/024, 27 June 2022)
  • Audit of the emergency operations in Burkina Faso for the Office of the United Nations High Commissioner for Refugees (2022/016, 1 June 2022)
  • Audit of the operations in Iraq for the Office of the United Nations High Commissioner for Refugees (2022/011, 12 May 2022)
2021
  • Audit of the operations in Zambia for the United Nations High Commissioner for Refugees (2021/083, 31 December 2021)
  • Audit of the Multi-Country Office in Australia of the Office of the United Nations High Commissioner for Refugees (2021/078, 27 December 2021)
  • Audit of the COVID-19 response arrangements for health and wellbeing of personnel at the Office of the United Nations High Commissioner for Refugees (2021/075, 23 December 2021)
  • Audit of supply chain management activities in the Regional Bureau for East, Horn of Africa and the Great Lakes of the United Nations High Commissioner for Refugees (2021/074, 23 December 2021)
  • Thematic audit of child protection at the Office of United Nations High Commissioner for Refugees (2021/071, 23 December 2021)
  • Audit of records and archives management at the Office of the United Nations High Commissioner for Refugees (2021/065, 17 December 2021)
  • Audit of the Multi-Country Office in Senegal for the Office of the United Nations High Commissioner for Refugees (2021/064, 16 December 2021)
  • Audit of operations in Djibouti for the Office of the United Nations High Commissioner for Refugees (2021/063, 16 December 2021)
  • Audit of the operations in Peru for the Office of the United Nations High Commissioner for Refugees (2021/057, 30 November 2021)
  • Audit of information and communication technology security at the Office of the United Nations High Commissioner for Refugees (2021/056, 30 November 2021) (not published)
  • Audit of the selection and retention of partners in country operations of the United Nations High Commissioner for Refugees during the COVID-19 emergency (2021/041, 7 September 2021)
  • Audit of the operations in Uganda for the United Nations High Commissioner for Refugees (2021/039, 26 August 2021)
  • Audit of operations in Sudan for the Office of the United Nations High Commissioner for Refugees (2021/034, 16 August 2021)
  • Audit of procurement in the field operations of the United Nations High Commissioner for Refugees during the Covid-19 emergency (2021/026, 21 June 2021) 
2020
  • Audit of the management of cash-based interventions in the operations in Africa for the Office of the United Nations High Commissioner for Refugees (2020/057, 17 December 2020)
  • Audit of the operations in Somalia for the Office of the United Nations High Commissioner for Refugees (2020/052, 14 December 2020)
  • Audit of the operations in Zimbabwe for the Office of the United Nations High Commissioner for Refugees (2020/048, 1 December 2020)
  • Audit of information technology continuity at the Office of the United Nations High Commissioner for Refugees (2020/047, 1 December 2020)
  • Audit of the operations in Spain for the Office of the United Nations High Commissioner for Refugees (2020/043, 27 November 2020)
  • Audit of the operations in Mauritania for the Office of the United Nations High Commissioner for Refugees (2020/041, 19 November 2020)
  • Audit of resettlement practices at the Office of the United Nations High Commissioner for Refugees (2020/038, 7 October 2020)
  • Audit of the operations in Ethiopia for the Office of the United Nations High Commissioner for Refugees (2020/036, 1 October 2020)
  • Audit of the prevention, detection and response to fraud committed by persons of concern in the context of resettlement activities at the Office of the United Nations High Commissioner for Refugees (2020/035, 1 October 2020)
  • Audit of the operations in Niger for the Office of the United Nations High Commissioner for Refugees (2020/032, 28 September 2020)
  • Audit of the operations in Mozambique for the Office of the United Nations High Commissioner for Refugees (2020/030, 23 September 2020)
  • Audit of the operations in Pakistan for the Office of the United Nations High Commissioner for Refugees (2020/029, 23 September 2020)
  • Audit of the operations in the Democratic Republic of the Congo for the Office of the United Nations High Commissioner for Refugees (2020/028, 23 September 2020)
  • Audit of security strategic management and governance at the Office of the United Nations High Commissioner for Refugees (2020/025, 21 September 2020)
  • Audit of the emergency operations in Costa Rica for the Office of the United Nations High Commissioner for Refugees (2020/022, 14 September 2020)
  • Audit of the operations in Greece for the Office of the United Nations High Commissioner for Refugees (2020/017, 6 August 2020)
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UNHCR Evaluation Office (EvO)


 

2024

  • Independent Evaluation of UNHCR’s Decentralization and Regionalization Reform (EvO/2024/10, September 2024)
  • Country Strategy Evaluation: Peru 2019-2023 (EvO/2024/09, August 2024)
  • Country Strategy Evaluation: Tajikistan 2020-2022 (EvO/2024/04, March 2024)
  • Country Strategy Evaluation: Mali 2018-2022 (EvO/2024/03, March 2024)
  • Evaluation of UNHCR’s engagement in situations of internal displacement (2019-2023) (EvO/2024/1, February 2024)
  • Country Strategy Evaluation: Mozambique 2020-2022 (EvO/2023/18, January 2024) 

UN Board of Auditors (BoA)


 

2024

  • Financial report and audited financial statements for the year ended 31 December 2023 and Report of the Board of Auditors (A/79/5/Add.6, 24 July 2024)

Previous BoA reports

2023
  • Financial report and audited financial statements for the year ended 31 December 2022 and Report of the Board of Auditors (A/78/5/Add.6, 26 July 2023)
2022
  • Financial report and audited financial statements for the year ended 31 December 2021 and Report of the Board of Auditors (A/77/5/Add.6, 21 July 2022) 
2021
  • Financial report and audited financial statements for the year ended 31 December 2020 and Report of the Board of Auditors (A/76/5/Add.6, 22 July 2021) 
2020
  • Financial report and audited financial statements for the year ended 31 December 2019 and Report of the Board of Auditors (A/75/5/Add.6, 21 July 2020)
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UN Joint Inspection Unit (JIU)


 

2024

  • Budgeting in organizations of the United Nations system (JIU/REP/2024/3, Part I - Comparative analysis, Part II - Reference tables)
  • Review of consideration of and action taken on the reports and recommendations of the Joint Inspection Unit by United Nations system organizations (JIU/REP/2024/2, 9 September 2024)
  • Note to the United Nations High Commissioner for Refugees from the review of quality, effectiveness, efficiency and sustainability of health insurance schemes in the United Nations system organizations (JIU/NOTE/2024/1, 2 September 2024)
  • Review of quality, effectiveness, efficiency, and sustainability of health insurance schemes in the United Nations system organizations (JIU/REP/2023/9, 25 March 2024)
  • Review of the use of non-staff personnel and related contractual modalities in the United Nations system (JIU/REP/2023/8l, 4 March 2024)
  • Review of flexible working arrangements in United Nations system organizations (JIU/REP/2023/6, 12 February 2024) 

Previous JIU reports

2023
  • Review of the internal pre-tribunal-stage appeal mechanisms available to staff of the United Nations system organizations (JIU/REP/2023/2, 19 October 2023)
  • Review of mental health and well-being policies and practices in United Nations system organizations (JIU/REP/2023/4, 30 August 2023)
  • Findings, conclusions and recommendations relevant to the CEB/HLCM from the review of mental health and well-being policies and practices in United Nations system organizations (JIU/ML/2023/1, 27 July 2023)
  • Review of accountability frameworks in the United Nations system organizations (JIU/REP/2023/3, 3 July 2023)
  • Review of policies, measures, mechanisms and practices to prevent and address racism and racial discrimination in the United Nations system (JIU/NOTE/2022/1/Rev.1, 20 March 2023) 
2022
  • Current state of the ethics function in the United Nations system (JIU/REP/2021/5, 31 March 2022)
  • Business continuity policies and practices in United Nations system organizations (JIU/REP/2021/6, 11 March 2022)
  • Review of the management of implementing partners in organizations of the United Nations system (JIU/REP/2021/4, 22 February 2022) 
2021
  • Management letter on securing the integrity of documents, records and archives of the United Nations system organizations (JIU/ML/2021/1, 9 November 2021)
  • Cybersecurity in the United Nations system organizations (JIU/REP/2021/3, 11 September 2021)
  • Review of United Nations system support for landlocked developing countries to implement the Vienna Programme of Action (JIU/REP/2020/8, 22 July 2021)
  • Blockchain applications in the United Nations system: towards a state of readiness (JIU/REP/2020/7, 30 March 2021)
  • Review of mainstreaming environmental sustainability across organizations of the United Nations system (JIU/REP/2020/8, 18 March 2021) 
2020
  • Multilingualism in the United Nations system (JIU/REP/2020/6, 16 December 2020)
  • Enterprise risk management: approaches and uses in United Nations system organizations (JIU/REP/2020/5, 19 October 2020)
  • United Nations common premises: current practices and future prospects (JIU/REP/2020/3, 29 September 2020)
  • Review of the state of the investigation function: progress made in the United Nations system organizations in strengthening the investigation function (JIU/REP/2020/1, 23 September 2020) 
  • Review of contemporary practices in the external outsourcing of services to commercial service providers by United Nations system organizations (JIU/REP/2019/9, 17 July 2020)
  • Policies and platforms in support of learning: towards more coherence, coordination and convergence (JIU/REP/2020/2, 9 March 2020) 
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