UN-RIAS is an affiliation of Chief Audit Executives of United Nations System organisations. It is a framework and a forum to promote the development and exchange of UN internal audit and oversight related practices and experience. UN-RIAS is a part of RIAS, the Representatives of Internal Audit Services of United Nations organisations and multilateral financial institutions and other associated intergovernmental organisations.
The HLCM and UN-RIAS work together in a partnership arrangement to promote the exchange of experience and knowledge on areas of common interest and the coherent, efficient and cost-effective oversight and management of the organisations of the UN System. The partnership arrangement recognises UN-RIAS as the audit and oversight forum that brings together those responsible for the oversight and audit of organisations of the United Nations system and HLCM as the Committee comprised of the most senior administrative managers of the organisations of the United Nations System.
The recommendations and decisions that result from the exchange of practices and experience between UN-RIAS and HCLM are not binding for their respective members. UN-RIAS and the HLCM are accountable to their own constituencies and do not receive instructions from each other. At the last HLCM meeting, UN-RIAS introduced a position statement on the principles and good practices for audit committees.