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.

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.

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.

(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.

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.

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.

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.

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.

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.

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.

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

12 The Division for Public Administration and Development Management is developing adaptations of the Citizens' Report Cards in cooperation with a number of developing countries' audit institutions.

(d) The existing quality assurance function will continue to advise the management team on emerging audit trends, root cause analysis and possible actions

Comment by the Administration. The revision of the terms of reference of the Management Review and Oversight Committee took into consideration the recommended role of the Committee in the approval of audit plans.

Comment by the Administration. The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

GE.05 01696operational effectiveness and adequacy of polices and procedures. The audit plan is sufficiently flexible to include ad hoc requests by management if assessed as viable and urgent in nature, and to include emerging risks as they are identified.

Summary of audited activities and audit reports

58 277. Report of the Joint Inspection Unit on the management audit review of outsourcing in the United Nations and the United Nations funds and programmes

Comment by the Administration. The Office of Internal Oversight Services has intensified its monitoring of the audit workplan, with meetings being convened weekly to review the progress of assignments in accordance with the plan.

Management should therefore restructure auditing with a view to improving coverage of field peacekeeping activities and developing benchmarks and parameters to facilitate future auditing.

(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

Symbolic of the administration s commitment to transparency and openness, the Obama NPR is the first such document to be entirely unclassified.

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

Comment by the Administration. UNRWA reviewed the terms of reference of the Audit Inspection Committee at a meeting held on 7 December 2004, and a decision was reached not to take up the recommendation of the Board.

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

Audit costs

Regrettably, the Management Systems Renewal Project (MSRP) has not so far provided the data and reports required for audit purposes that were previously available under UNHCR's legacy systems.

The Terms of Reference of the IRM specify that each review phase is composed of two review cycles of five years.

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

Audit services 10.0

(c) Audit and Inspection

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