The additional resources required for the execution of the comprehensive management audit of the Department of Peacekeeping Operations are presented below

(j) Report on the audit of the policies and procedures for recruiting staff for the Department of Peacekeeping Operations,See A 57 224.

The Office proposes to include those audits in the comprehensive management audit and to utilize the foreseen resources in the support account budget towards the resource requirements for the comprehensive management audit of the Department of Peacekeeping Operations.

IAMB has been briefed by a representative of the United States Department of Defense, who provided additional clarifications regarding the status of the 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.

The following is a preliminary list of topics and areas that will be audited and reviewed as part of the comprehensive management audit of the Department of Peacekeeping Operations

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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

Two individual consultants will be employed for a period of approximately two months each to audit the telecommunication assets and related resources of the Department of Peacekeeping Operations and the field missions

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.

Consequently, a net additional provision of 235,000 would be required for the 2005 06 support account budget, under consultancy, for the execution of the comprehensive management audit of the Department of Peacekeeping Operations.

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).

(u) Note by the Secretary General transmitting the report of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff (A 58 704)

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

Management summary audit implementation status

(i) Accountability, audit and oversight

Table 1 Internal audit ratings

Chairman, Philippine Commission on Audit