Financial data and reports for audit purposes

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

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.

The Investment Management Service will be easily able to use retained historical data from all data sources and will be better positioned to proactively verify data and perform in depth analysis and internal audit.

Comment by the Administration. The UNFPA internal audit will review and verify the data during the third quarter of 2005.

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.

UNFPA intends to develop a web based data system accessible by country offices to monitor the implementation of audit recommendations for nationally executed projects.

INSTRAW stated that it had consolidated the data from its old website and posted it on the new website since the audit in December 2004.

The quantification of the financial effect of audit qualifications made in respect of national expenditures requires a complex set of data that must be standardized for analysis.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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.

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.

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.

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.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

An information security audit is an audit on the level of information security in an organization.

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

In paragraph 136 of the report, UNFPA agreed with the Board's recommendation that its internal audit verify the validity and accuracy of journals posted as a result of the data cleansing exercise.

In paragraph 145 of the report, UNOPS agreed with the Board's recommendation that UNOPS internal audit verify the validity and accuracy of journals posted as a result of the data cleansing exercise.

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.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

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

(a) Audit services 10 000

Chairman, Philippine Commission on Audit