Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control and

UNHCR's internal audit plan is developed in close consultation with management, the Oversight Committee, the Inspector General's Office and the United Nations Board of Auditors.

E. Internal management and operations

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Financial and internal controls management

Comment of the Administration. The UNCC secretariat advised the Board that the Governing Council had approved a second audit post effective 1 January 2005 and noted that the Office of Internal Oversight Services had filled that post as at 6 June 2005.

Comment by the Administration. The Office of Internal Oversight Services has recruited a new chief of section who has experience in financial services and pension fund issues, and is in the process of recruiting a pension fund audit specialist.

Comment by the Administration. UNDP has designed the accounts receivable report.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The Jewish agency was responsible to the internal management of the camps.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Report to the United Nations Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

(n) Review the risk management procedures together with OIOS and the United Nations Board of Auditors and executive management

We will now take a decision on the draft resolution, which is entitled Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions .

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

Having considered the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions,

Takes note of the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions.1

The secretariat further informed the Board that UNCC intended to continue to abide by the legal opinion dated 27 November 2002 prepared by the Office of Legal Affairs with respect to the proper scope of the Office of Internal Oversight Services audit of UNCC.

(f) Obtain and review an annual formal activity report from the United Nations Board of Auditors that includes information on its internal quality assurance procedures

45 posts in the Office of Internal Oversight Services (including the transfer of 10 Resident Auditor posts to the support account from mission budgets)

In the last quarter of 2005 the Office of Internal Oversight Services was to audit the liquidation activities.

In general, management had accepted those recommendations and OIOS would continue to monitor their implementation.

Report to the United Nations Board of Auditor and the Advisory Committee on Administrative and Budgetary Questions (E ICEF 2005 AB L.6)

The project with PwC will be co sponsored by the Division of Financial Supply Management and the UNHCR Audit Service.

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

Such invitees may include representatives of the United Nations Board of Auditors and the Under Secretary General for Internal Oversight Services.

The review of OIOS will be undertaken in parallel and in conjunction with the governance and oversight review.

Comment by the Administration. UNFPA has drafted an internal audit charter for consideration by management and expects it to be finalized by 30 June 2005.

Comment by the Administration. The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

(b) To discuss with management and the United Nations Board of Auditors the audited financial statements and monitor the integrity of the financial statements and other such information required by members

A 60 378 Item 132 Report of the Secretary General on the activities of the Office of Internal Oversight Services Report on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions Report of the Secretary General A C E F R S

(e) Providing an open avenue of communication between the governing board, management and the functions of internal and external audit

A handbook on municipal administration was finalized with the Ministry of the Interior in addition, MINUSTAH has published a record of applicable legislation for local administration and governance.

Fine tuning and consolidating New Public Management reforms and applying information and communication technologies to internal management and external service delivery processes are among the dominant concerns in well established public administration systems.

Comment by the Administration. The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

A new P 5 post is proposed to be established in the Internal Audit Division for a Senior Peacekeeping Resident Audit Coordinator (ibid., para.

The Board confirmed that UNOPS had not reconciled the imprest, inter office voucher and inter fund accounts for the biennium 2002 2003.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

OIOS also reviewed two international NGOs at their headquarters to assess their systems and procedures and provide advice on how to comply with UNHCR requirements.