Independent Election Commission of Afghanistan

Guidelines for UN Audit Advisers in the Audit of the 2014 Presidential Election

The work of the UN Audit Advisers will be governed by the following guidelines.

These guidelines are based on and should be read in a manner that is consistent with staff members’ existing obligations under the United Nations Charter, the applicable Staff Regulations and Rules and other administrative issuances.


  1. The UN has agreed to deploy Audit Advisers to assist in the audit process being implemented by the Government of Afghanistan, Afghan electoral institutions, and political candidates concerned, at the request of these stakeholders.
  2. The UN Audit Advisers’ role is to assist in the resolution of disputes between representatives of the candidates in conducting the audit review in accordance with the agreed criteria and procedures.
  3. In performing their functions, UN Audit Advisers remain present during the review of the audit checklist by Afghan electoral institutions staff, candidate representatives (and, as relevant, other authorized observers) and, in the event that no agreement is reached during the audit process (including any recount), the UN Audit Advisers shall provide an oral recommendation which will be will be recorded on the checklist and considered the final opinion at that stage of the process. Recommendations of UN Vote Audit Advisers will be provided to the Afghan electoral institutions to assist in the discharge of their functions in accordance with the legal framework.
  4. To allow the performance of the above role, UN Audit Advisers should be permitted to undertake any such actions as may be necessary, including: asking questions and seeking clarifications to ensure compliance with audit checklist; requesting to be shown any electoral information and/or material and to physically inspect it (in particular the ballot box, seals, voter list, polling station journal, result form, ballots; audit check list and any other relevant material).


  1. It is recalled that upon joining the Organization UN staff members are required to make a declaration in relation to the functions entrusted to them by the United Nations as international civil servants. Moreover, they are required to uphold the highest standards of efficiency, competence and integrity, which includes probity, impartiality, fairness, honesty and truthfulness in all matters affecting their work and status.
  2. It is particularly important that UN staff members serving as Audit Advisers act and be seen to be acting in accordance with the above values at all times. Disciplinary action may be taken against UN staff members who are found by the Organization to have failed to uphold these standards.