The Office of Internal Services (OIOS) conducted an audit of the United Nations Human Settlement Programme (UN-Habitat) Urban Basic Services sub-programme whose overall objective was to increase equitable access to urban basic services and improve the standard of living of the urban poor.

The audit was conducted to assess the adequacy and effectiveness of UN-Habitat governance, risk management and control processes in providing reasonable assurance regarding the effective implementation of the UN-Habitat Urban Basic Services sub-programme.