Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

The UNHCR Audit Service and the Inspector General's Office conducted a joint risk assessment of the 2005 tsunami relief project in Sri Lanka.

Urges UNDP and UNFPA to base their oversight and accountability activities on a corporate risk model and develop risk assessment functions in their audit offices

In this regard, its Internal Audit Division I and the Investigations Division conducted a joint assessment of the category A and C duplicate payment issue.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

As clarified with the Board, 2005 was the first year that the Office of Audit and Performance Review implemented the new requirement for auditors of nationally executed expenditure to provide quantitative assessment of the financial impact of audit opinions.

In paragraph 126, the Board recommended that UNCC and the Office of Internal Oversight Services conduct a joint risk assessment so that a proper audit plan could be developed.

The results of the assessment will be validated by an external reviewer to determine the level of compliance with recommended standards and practices and provide recommendations for enhancing the UNHCR Audit Service.

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

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.

Annual report and audit

(c) Audit and Inspection

(i) Accountability, audit and oversight

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

The Internal Audit Group of the Office of the Comptroller General provides independent and objective assessment of the rationale, adequacy, efficiency and effectiveness of all of UNIDO's operations, including regulations and rules, policies and procedures and processes.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

The Office of the Comptroller General explained that considerable progress has been made and that an audit risk assessment policy had been developed to assist in the compilation of the 2005 IOG work plan.

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

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.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005 and

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005