Recently updated

Internal Control Framework

16 February 2024

In response to an audit recommendation, the Internal Control Framework policy has been updated to demonstrate a clearer alignment with the Three Lines Model of the Institute of Internal Auditors, issued in July 2020.

Internal Control Framework

23 January 2024

Internal Control Framework (ICF)

The Internal Control Framework policy and the Internal Control Framework Operational Guide are now available in French and in Spanish:

Internal Control Framework policy: French | Spanish
Internal Control Framework Operational Guide: French | Spanish

Internal Control Framework

9 May 2023

Internal Control Framework (ICF)

The Internal Control Framework policy has been updated to clarify the roles and responsibilities of BMS/OHR versus BMS/GSSC for human resources policy versus service delivery, respectively.

Internal Control Framework

5 May 2023

Internal Control Framework (ICF)

The Internal Control Framework Operational Guide has been updated to align with new processes implemented as part of UNDP’s transition to its new cloud-based management platform, Quantum.

Internal Control Framework

30 September 2022

Internal Control Framework (ICF)

The Internal Control Framework policy and Internal Control Framework Operational Guide have been updated to incorporate references to the new Anti-Money Laundering and Countering the Financing of Terrorism Policy (AML/CFT Policy). The AML/CFT Policy is referenced in the list of Supportive Tools in Annex 2, principle 1 'Integrity and Ethical Values' on page 21 of the ICF policy and a new section 2.8 'Mitigating risks associated with money laundering and terrorist financing' has been added on page 12 of the ICF Operational Guide.

Internal Control Framework

28 December 2021

Internal Control Framework (ICF)

The updated ICF Policy and the ICF Operational Guide provide clarity on roles, responsibilities, and accountabilities in the implementation of internal controls for clustered and non-clustered processes. Additionally, the ICF Policy has been aligned with industry best practices, including the COSO (the Committee of Sponsoring Organizations of the Treadway Commission) framework and the Three Lines of Defense model. The COSO framework describes what we do in internal control and the three lines of defense framework describes who does it. Both frameworks have been endorsed by the High-Level Commi ...

The updated ICF Policy and the ICF Operational Guide provide clarity on roles, responsibilities, and accountabilities in the implementation of internal controls for clustered and non-clustered processes. Additionally, the ICF Policy has been aligned with industry best practices, including the COSO (the Committee of Sponsoring Organizations of the Treadway Commission) framework and the Three Lines of Defense model. The COSO framework describes what we do in internal control and the three lines of defense framework describes who does it. Both frameworks have been endorsed by the High-Level Committee on Management. Additionally, the ICF policy specifies: (i) the roles and responsibilities of staff at all levels of the organization in the achievement of internal control objectives, and the ways in which UNDP monitors and assesses internal control effectiveness; and (ii) the roles and responsibilities of participants in UNDP’s shared services delivery model.

The Operational Guide of the Internal Control Framework (“ICF Operational Guide”) serves as a supplementary document to the ICF Policy. Given the complexity of UNDP’s activities and the resulting breadth and depth of POPP content, the purpose of the ICF Operational Guide is to bring together the key internal control requirements included throughout the POPP to help UNDP offices implement effective internal controls in both clustered and non-clustered environments. Specifically, the Operational Guide: (i) articulates the key day-to-day internal control roles and their associated authorities, accountabilities, and responsibilities; (ii) describes at a high level some key process control points; and (iii) identifies the supporting technology roles (i.e., ERP), rights, and available tools to affect and monitor internal control implementation. A series of “Quick Views” have been added to provide more visual content, as requested by stakeholders. This version of the Operational Guide provides guidance on who executes internal control roles (or elements thereof) with respect to both clustered and non-clustered processes. Country Offices should follow the clustered or non-clustered guidance that is relevant to their process clustering implementation status.

EXPAND

Internal Control Framework

11 June 2021

Internal Control Framework (ICF)

The purpose of the Internal Control Framework (ICF) policy is to help UNDP achieve its goals and to provide accountability for its activities. An effective internal control system provides reasonable assurance to UNDP regarding the achievement of its objectives in the following categories:Promotion of orderly, ethical, economical, efficient and effective operations;Meeting accountability obligations by making available reliable and relevant internal and external financial and non-financial information, through the maintenance of proper records and information flows;Safeguarding resources ...

The purpose of the Internal Control Framework (ICF) policy is to help UNDP achieve its goals and to provide accountability for its activities. An effective internal control system provides reasonable assurance to UNDP regarding the achievement of its objectives in the following categories:

Promotion of orderly, ethical, economical, efficient and effective operations;
Meeting accountability obligations by making available reliable and relevant internal and external financial and non-financial information, through the maintenance of proper records and information flows;
Safeguarding resources from inappropriate use, loss, or damage due to waste, abuse, mismanagement, errors, fraud and irregularities;
Compliance with applicable regulations, rules and internal policies.

The Operational Guide to the Internal Control Framework supplements the Internal Control Framework (ICF) policy to bring together the main existing prescriptive content within the Programme and Operations Policies and Procedures (POPP) with respect to internal controls, and help UNDP offices implement effective internal controls. It draws upon acknowledged international best practices, while taking into account the characteristics of UNDP.

EXPAND

Internal Control Framework

15 January 2021

Internal Control Framework (ICF)

Updates to the ICF Operational Guide provide additional clarity on the responsibilities for monitoring budget overrides, and overseeing override match exception functions. Additional sentences have been added on override match exceptions to page 39 and on monitoring of budget overrides to pages 16, 22 and 23.

Internal Control Framework

13 November 2020

Internal Control Framework (ICF)

The Operational Guide to the ICF is now available in French. To access the document, click on the French language tab.

Internal Control Framework

16 October 2020

Internal Control Framework (ICF)

The Operational Guide to the ICF is now available in Spanish. To access the document, click on the Spanish language tab.

Policy Areas

Programme and Project Management

Crisis Response

Financial Resources Management

Human Resources Management

Procurement

Partnerships

Administrative Services

Accountability

Information and Communications Technology

Security

What's New