Independent Audit Advisory Committee

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

Provisional terms of reference for the independent audit advisory committee

(a) Revised terms of reference for the Independent Audit Advisory Committee

It is therefore proposed that the formal title be the Independent Audit Advisory Committee.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

The Committee notes from that report that the independent audit advisory committee would serve in an expert advisory capacity to the General Assembly.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

(c) The establishment of an Independent Audit Advisory Committee and its mandate, composition, selection process and qualification of experts, as proposed above.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

The Advisory Committee is of the opinion that the establishment of operational and budgetary independence for OIOS is of utmost importance and that it does not depend on the creation of an independent audit advisory committee.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

The Secretary General is proposing a provisional estimate of 1,172,500 for an independent oversight advisory committee (also referred to as the independent audit advisory committee to the United Nations (see A 60 568)).

The Advisory Committee points out that the proposed independent audit advisory committee is to be an integral part of governance arrangements at the United Nations, which would include a previously established internal oversight committee.

The Advisory Committee was informed that an audit of INSTRAW had been conducted by the Office of Internal Oversight Services in December 2004 and that the outcome of the audit exercise (A 60 281) was received by the Institute in August 2005.

The proposed terms of reference for the Independent Audit Advisory Committee draw on practices of public sector management aimed at making organizations and Governments accountable for what they do.

The Committee therefore recommends that the creation of the independent audit advisory committee and the elaboration of its terms of reference be deferred until the governance review is completed.

As part of ongoing efforts to strengthen internal governance and control mechanisms, a planning and budget advisory committee, an audit committee and an information and communications technology (ICT) steering committee were established.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

Annual report and audit

(c) Audit and Inspection

Iceland praised the very complete audit and advisory work performed by the Office of Internal Oversight Services (OIOS), and encouraged the heads of all departments to follow up the recommendations made by OIOS.

(i) Accountability, audit and oversight

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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

Subsequent to its consideration of this matter, the Advisory Committee became aware of a report of the Secretary General on an ethics office a comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and an independent audit advisory committee (A 60 568 see also para.

Internal audit and corporate risk management

Item 13 Internal audit and oversight

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

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

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

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

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