Audit process

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

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.

(i) To consider the effectiveness and objectivity of the external audit process

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

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.

It has facilitated the auditing process, and managed the reporting on voluntary contributions.

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

An audit report was not a management scorecard.

(g) Review with the Controller, the Under Secretary General for Management and the United Nations Board of Auditors the scope and results of the external audit and any significant findings reported in management letters

The audit demonstrated that internal controls in some areas could be strengthened. There was a

During this period, OIOS completed 32 audits 27 country operations and 5 headquarters assignments.

Peer review is the evaluation of work by one or more people of similar competence to the producers of the work (peers).

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

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

Problem shaping means revising a question so that the solution process can begin or continue.

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.

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

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.

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.

So it is not just political pressure that an audit must avoid.

The process of business model construction is part of business strategy.

We believe that our audit provides a reasonable basis for the audit opinion.

Comment by the Administration. UNICEF has taken note of the recommendation and will review its existing financial and project frameworks as regards the feasibility of carrying out a post implementation audit.

Comment by the Administration. The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

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

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

Public administration revitalization is, as mentioned above, a complex process.

One of the major ones is how to involve the stakeholders concerned in the management scheme.

The review was finished last August, but observers say the process was not transparent.

Comment by the Administration. An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

The country is still in the process of building its administration and governmental institutions.

Unpredictable situations made management very complex.

Comment by the Administration. The updating of the human resources manual is an ongoing exercise.

To that end, Nigeria took the view that the international environmental governance process must be accelerated.

DPI was closely involved from the very beginning stages of the planning process.

Comment by the Administration. For 2004, the request for audit plans was sent earlier to give offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Governments and parliaments have an obligation to launch a thorough review of the Basel rules, and to demand revisions that align them with the public interest.

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

He explained that audit recommendations are early warning signs of potential risks, which management must access and act upon.

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.

Comment by the Administration. For the 2004 project audits, undertaken in 2005, country offices are requested to review action plans in order to ensure that they adequately address audit qualifications which focus on material issues.

Encouraging the Transitional Administration to consider initiating a process of national reconciliation,