UN Audit Examination 2022 by CAG of India: UN Exam Introduction

 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 UN Audit 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.