Given the role internal audit should play in evaluating and improving risk management and control systems the UNHCR Audit Service embarked, in late 2004, on a risk management pilot project.

Donors will need to ensure that a credible audit and quality control mechanism is introduced to maintain public confidence.

Major fraud at the Paris office cost the bank around 28 million, showing the weakness of audit and control mechanisms.

Responsible for maintaining all stores ledger accounts, inventories and relevant documentation in order to facilitate accurate stores control and for audit purposes.

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.

Consolidation of audit, evaluation, control, monitoring, data integrity and other related functions into one Office has resulted in synergies for better and improved oversight coverage of the Organization.

The Ministry of Finance should be strengthened with international assistance in the form of qualified manpower in the areas of revenue generation, accounting, internal audit and expenditure control.

Annual report and audit

(c) Audit and Inspection

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.

(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.

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

Given that data integrity is a significant risk at UNOPS, the implementation of an audit trail as a control tool could assist in identifying data errors and irregularities in a timely manner.

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

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. 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.

Survey results on audit and oversight committees

(ii) Annual audit plan, budget and staffing