Audit of air operations and international experience: a CA with the UN
Alex Burden speaks to Eleanor Burns CA, an employee of the United Nations, on how her qualification with ICAS led to work with the well-known intergovernmental organisation promoting cooperation and peace. Find out how you can go from preparing financial accounts with a small firm to auditing air operations and management of fuel for peacekeeping operations!
Eleanor is the Director of Internal Audit, working in the Services (OIOS) of the United Nations; the Office assists the Secretary-General in fulfilling his oversight responsibilities through the provision of audit, evaluation, investigation and inspection services activities. The Office promotes responsible administration of resources, a culture of accountability and transparency and improved programme performance.
The Office has around 200 auditors, assisting auditors and support staff located in New York, Geneva, Nairobi and with the large peacekeeping operations located in areas such as Darfur, the Democratic Republic of Congo and the Central African Republic.
The journey from qualification to the UN
Eleanor initially trained with a small to medium-sized chartered accountancy firm in the late 80s, where she mastered auditing and preparing financial statements. This led to a role with Deloitte's as an external auditor, post-qualification with ICAS, and she subsequently studied to become a Certified Internal Auditor for her role with the UN.
"I’ve been with the UN now for over twenty years: I was in Glasgow and then recruited to Geneva, where I served three years, then two years in Nairobi (which was a fantastic experience), and returning to Geneva for six years before coming to New York. Mobility is encouraged in the United Nations!
"I could not consider going back to working as an auditor or external auditor in the UK because of the work I’m involved in with the United Nations: it’s diversified and very rewarding.
"I know that within the United Nations we have a lot of chartered accountants (working in audit as well as in finance and budget areas), and also ACCAs, and certified internal auditors. When I’m hiring auditors I certainly look out for applicants with strong professional certifications, such as the chartered accountancy qualifications I obtained from ICAS.
"It’s a good grounding for going forward into external audit, internal audit, financial management, or something else."
The variety of work for a CA in the UN
The Office of Internal Oversight Services is responsible for auditing about 90 different United Nations entities. These entities are responsible for various activities, including, peacekeeping operations, drugs and crime programmes, disarmament, demobilisation and regeneration programmes, humanitarian activities such protection of refugees and internally displaced persons, and international criminal tribunals.
"Our audit focus is not so much on the financial side but auditing the effectiveness of how operations are being managed. Audit subjects are various, and include support functions such as procurement of rations and fuel provided to peacekeeping operations, air operations and supply chain management.
"You feel as an auditor that you add value to the work of the UN.
"I haven’t got off-hand the number of different nationalities I am working with, but working with such an international community is both rewarding and challenging; a chartered accountant’s training and method of working in the UK is different to my colleagues from, for example, a country’s National Audit Office.
"To interact with each other and to work effectively as a team we need to understand different work ethics and respect cultural diversity. Working in such an environment is so rewarding and interesting."
"In the peacekeeping operations, auditors are responsible for auditing how peacekeeping manage their fleet of aircraft, manage their hospitals or how they support local governments: in electoral processes; and in developing justice and prison reform." Eleanor Burns
Challenges and rewards of the role
Eleanor finds it incredibly rewarding to work with different nationalities, not to mention travelling the world as an auditor for the UN.
"I’ve visited 22 African countries, most countries in Europe, and a good number of countries in the Middle East and Asia. Plus, over those years, I have been part of a team that has produced high-quality, and sometimes very high-profile audit results.
"One of the most challenging parts is the wide spectrum of work - you have to gain a wide knowledge of the UN activities - but remain an expert in internal control systems. For example, in the peacekeeping operations, auditors are responsible for auditing how operations manage their fleet of aircraft, manage their hospitals or how they support local governments: in electoral processes; and in developing justice and prison reform.
"It is challenging being a manager for almost 200 staff, and being responsible for the audit of such a wide range of activities. I think being away from friends and family is also challenging. Every time I go to Scotland, it feels like I’m going home."
How useful is the qualification?
"It’s an international qualification, so whatever field you go into, I think it’s a sound and recognised qualification.
"We know that people who put in the hard-work to achieve CA status are educated and motivated to do well. In the international field it’s certainly a good qualification, and not just for financial sectors."
Words of Advice
"The world is your oyster – I first qualified in 1989, a long time ago, and then you just didn’t know the opportunities that were open to you. It doesn’t hold you back from any profession; you can’t go wrong with a CA qualification."