62. 总之，2019 年报告发现，可通过关注内部治理流程来提高妇女署的整体效率，这些流程可以使工作人员和管理人员明确他们的职责以及如何使自己服务于整体目标。采取了一些步骤，使妇女署为第一道和第二道防线建立健全的内部程序，这使监督咨询委员会感到鼓舞。但是，若干研究、审计和评价表明，对这种工作方式的理解存在差距，而且关键要素还不完整，例如确定业务负责人或明确管理层对整体风险的责任。监督咨询委员会建议为 2020 年设置完成保证图和建立相关内部控制声明的清晰目标。
62. In summary, the 2019 report found that the overall effectiveness of UN-Women would be enhanced by paying attention to the internal governance processes that provide staff and managers with clarity on their responsibilities and how they fit into corporate goals. The ACO was encouraged by some of the steps taken to position UN-Women to establish robust internal processes for the first and second lines of defence. However, a number of studies, audits and evaluations show gaps in understanding this way of working and key elements were not completed, such identifying business owners or clear management ownership of corporate risk. The ACO recommended that clear goals for completion of assurance maps and the related statements of internal control be established for 2020.