Audit services 10.0

(a) Audit services 10 000

OIOS Audit Service

The Audit Services Branch will update the checklist for the 2005 audit exercise.

(d) Assessing the adequacy and effectiveness of internal and external audit services

This guideline will be communicated by the Audit Services Branch to country offices.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

(f) To review and approve the audit work plan of OIOS

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

Action plans are entered in a database maintained by the UNFPA Audit Services Branch.

(h) To assess the work of OIOS, and the effectiveness and objectivity of the internal audit process

The Audit Services Branch will send reminders to the offices which have not yet submitted them.

The guideline will be communicated by the Audit Services Branch to the country offices and will be monitored for compliance.

The UNFPA Audit Services Branch will communicate these guidelines to country offices and monitor compliance with the guidelines.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Audit process

Scope of audit

External audit

Internal audit

Audit costs

Comment by the Administration. The Audit Services Branch of UNFPA requested country offices to submit the required information.

Comment by the Administration. The Audit Services Branch has established a risk based database which will be updated on a regular basis.

For 2004 the cost of audit services was approximately US 2.1 million.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

The UNFPA Audit Services Branch will communicate the guidelines, applicable from 2006, to country offices.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

In the third quarter of 2005, the UNFPA Audit Services Branch performed an audit of the conversion of data from the integrated management information system (IMIS) to Atlas.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

Summary of audited activities and audit reports

Comment by the Administration. Action plans are captured in a database upon receipt and maintained by the Audit Services Branch.

In addition, the expertise, capacity and resources of the Office of Internal Oversight Services on audit and investigations would be significantly strengthened.

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

(a) To follow up on the audit recommendations

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

UNODC internal observations are shared with OIOS before audit visits to UNODC field offices are undertaken

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

Comment by the Administration. The Audit Services Branch has sent reminders on a regular basis and has enlisted the assistance of the geographic divisions to obtain outstanding project audit reports.

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

The staffing and resource requirements, funded from overheads, are shown in tables 9 and 10, respectively. At this stage, the number of posts and the level of resources are indicative. The Executive Secretary will approve expenditures based on the actual income.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.