UN
Audit Examination 2020
Objective:
The objective of the exam is to assess the suitability of
officers for conducting audit of UN Organizations in the portfolio of CAG (2020
onwards).
Required traits for suitability:
1. Comfort Level in working in automated
environment – Reading and analysing electronic data and document,
correspondence through emails, electronic KD linking, Word Processing abilities
(MS Word) and Working with spreadsheets (MS Excel).
2. Awareness about CAG’s audit portfolio,
its term and our role as external auditors of these organisations and
agencies
3. Understanding of UN systems
a. Structural
Organisation of UN organisations and agencies
b. Role
of Oversight bodies like External Auditor, Internal Audit, Audit Advisory
Committee,
Joint Inspection Unit
c. Role
of Legislative/Governing bodies which are charged with Governance viz General
Assembly/Conference, Governing Board, Programme & Budget Committee, Audit
Committee, Finance & Budget Committee in UN agencies
4. Understanding of Accounting and
Auditing standards followed in UN viz. IPSAS,
ISAs and Financial Regulations & Rules
5. Proficiency in Financial,
Compliance, Performance and IT Audits
6. Excellent Language and Drafting skills- In
international audits the tone of the language of observations and
recommendations is very important. Command over language and use of soft words
with clear meaning is essential.
Structure of Examination:
The examination will be held in Computer Based Test (CBT)
mode. There will be a single paper of 3
hours’ duration titled “Overview of
UN System and Concepts & Skills for UN Audit” (Paper Code: UN-1). The Paper will be of 100 marks divided into four
Sections –
|
Section
|
Title of the Section |
Marks |
Pattern of Questions
|
|
I |
Overview of the UN System |
20 |
Multiple Choice |
|
II |
Concepts for UN Audit |
30 |
Descriptive |
|
III |
Auditing Skills |
30 |
Descriptive |
|
IV |
Information Technology Audit |
20 |
Multiple Choice |
The question paper will be in English language only. It
will include 40 Multiple Choice Questions (MCQs) and 4 (four) to 8 (eight)
descriptive type questions. There will be negative marking to the extent of
0.25 marks (25 percent) for each wrong answer for the MCQs only.
On-line Demo Test and Instructions for Candidate for
SAS/RA/I/CPD-I&II Main Examination 2019 uploaded on CAG’s website will give
a general idea about the pattern of the examination.
Content and Syllabus
Section I
: Overview of the UN System
1. Agencies
and Organisations in CAG’s portfolio (2020 onwards) - their objectives,
structure, functions.
2. Governance
System in UN Agencies – Legislative & Governing Bodies (Governing
Board/Council), Internal audit, Audit Advisory Committee, Finance & Budget
committees, etc., Oversight bodies (External Audit, Internal Audit, Joint
inspection Unit)
3. UN Panel of
External Auditors & Technical Group - Objectives, Functions, Issues
discussed during previous three years in Panel meetings (2016, 2017 & 2018)
Section II : Concepts for UN Audit
1. Accounting Standards of the United Nations
System
i.e.
International Public Sector Accounting
Standards(IPSAS)
2. International Standards on Auditing (ISAs)
3. Financial Regulations & Rules
4. Standard Operating Procedure for Conduct of
UN Audit 2018 (C&AG of India) Section III : Auditing skills
|
Sl. No. |
Area |
Remarks |
|
1. |
Case study on audit – Candidates may
be given Documents related to a real UN audit and may be asked to detect an
irregularity/ comment. |
To
test detection and ability to work
with electronic documents |
|
2. |
Case study on drafting – Candidates
may be given a UN audit para along with some related documents and they may
be asked to point out shortcomings in drafting and attempt redrafting
including drafting of a conclusion and suitable recommendation |
To test knowledge
about Structure
of Audit para Criteria, Condition, Cause, Effect, Conclusion and
Recommendation. Crisp drafting and use of reply from auditee |
|
3. |
Questions from
Previous Audit Reports (3 years’ reports in
public domain) |
To
test the knowledge of audit issues, including financial issues, raised in
previous years. Note: Audit Reports of UNICEF and
UNOPS for the past three years (2018-2016) may be used as study material.
These reports are available on the UNBoA website. |
Section
IV : Information Technology Audit
|
Sl. No. |
Area |
|
1. |
Information Technology
(IT) Audit – definitions and basic concepts |
|
2. |
IT Governance |
|
3. |
Development &
Acquisition |
|
4. |
IT Operations |
|
5. |
Outsourcing |
|
6. |
Business Continuity Plan (BCP) and Disaster Recovery Plan
(DRP) |
|
7. |
Information Security |
|
8. |
Application Controls |
|
9. |
Other related topics |
Links for reference material
• https://cag.gov.in/content/international-audit-assignments
• United
Nations System http://www.unsceb.org/directory
• United
Nations Board of Auditors https://www.un.org/en/auditors/board/index.shtml
https://www.un.org/ipsas/index.html
• International
Standards on Auditing https://www.iaasb.org/clarity-center/clarified-standards
• UN
Panel of External Auditors https://www.un.org/en/auditors/panel/index.shtml
• UN
Board of Auditors' Reports https://www.un.org/en/auditors/board/auditors-reports.shtml
• WGITA-IT Audit https://icisa.cag.gov.in/resources/67-ITAudit
• Standard
Operating Procedure for Conduct of UN Audit 2018 published by
International Relations Division, O/o the
C&AG of India
Candidates may also check websites of
organisations under current audit portfolio of CAG.
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