The 2013 corporate audit risk assessment identified five key audit risk areas : ( a ) the implementation ofthe integrated results framework of the strategic plan , 2014-2017 , with the new business model and resource allocation system ; ( b ) the implementation of the new global and regional interventions and other key corporate initiatives ; ( c ) the adequacy of governance arrangements , including the role and responsibilities of regional offices , to support an effective implementation of the new strategic plan and to address the issues raised in two recent audits ( the audit of governance arrangements in support of country office programme delivery and the performance audit of the global and regional programme ) ; ( d ) delays in the finalization of the internal control framework ( particularly for programming processes and information and communication technology ) and in the implementation of a comprehensiveenterprise risk management ( ERM ) process ; and ( e ) the operationalization of the new human resources strategy . The twelve corporate processes assessed as high risk include : ( a ) programme management , in view ofrecurring audit issues in this area , the ability of field offices to implement the revised policy issued in 2012 and the changes that will result from the introduction of the new global programming system ; ( b ) supply-chain and inventory management , as a result of the significant increase in the volume of contraceptives procured and distributed globally , and the logistical challenges related thereto ; ( c ) implementing partner management , given the large number of partners and their varying capacity levels ; ( d ) resource mobilization and management of non-core resources , with the continued dependency on a small number of donors and the growing relevance of non-core funding ; ( e ) humanitarian response , given the increased frequency and complexity of the related programme interventions ; ( f ) provision of quality-assured technical assistance to field units ; ( g ) budget management , with the implementation of the new integrated budget , resource distribution system and cost recovery policy ; ( h ) financial monitoring , withthe information system functionality required to allow for a more effective management oversight ; ( i ) the revised assurance set-up related to the harmonized approach for cash transfersto implementing partners ( HACT ) that UNFPA implements , on a pilot basis , as from 2014 ; the operating effectiveness of the ( j ) performance management ; ( k ) recruitment processes ; and ( l ) information and communication technology , with its new strategy , and the ability to successfully implement critical systems and services , such as the newoutsourced messaging and collaboration system , the strategic information system and the previously mentioned global programming system .