(a) To follow up on the audit recommendations

Follow up of the recommendations made in prior external audit reports

UNICEF will issue guidance on the follow up of external audit recommendations.

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

UNHCR agreed with the Board's recommendation to follow up on audit reports with below average ratings.

UNHCR agreed with the Board's recommendation to follow up on audit reports with below average ratings.

UNHCR agreed with the Board's recommendation to follow up on audit reports with below average ratings.

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

In paragraph 389, the Board recommended that UNICEF issue an instruction on the follow up of external audit recommendations.

Comment by the Administration. The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

In addition, the regional audit service centres will perform monitoring and immediate follow up in regard to the implementation of recommendations through the country office audits.

The very active role of the Audit Coordinator in the follow up process is one major factor that has contributed to the overall positive implementation rate.

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

As a result of its follow up audit, OIOS originally formulated six recommendations in its draft report concerning the strategic, programmatic, financial and administrative management of INSTRAW.

However, the Board recognizes the concerns expressed regarding the impact on system performance and will therefore follow up this matter during its next audit of UNDP, UNFPA and UNOPS.

Follow up

Follow up

In paragraph 107, the Board of Auditors recommended that UNFPA continue to follow up on country offices that fail to comply with the organization's directives on the audit of projects.

The Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

During the course of carrying out this follow up audit work, several other aspects arose and I would like to make mention of a few further improvements that may be useful

In paragraph 107 of its report, the Board recommended that UNFPA continue to follow up on country offices that failed to comply with the organization's directives on the audit of projects.

In paragraph 90 of its report, the Board recommended that the United Nations Office on Drugs and Crime follow up all audit reports on nationally executed expenditure outstanding for past bienniums.

Follow up procedures

Follow up procedure.

Other follow up

Follow up committee

C. Follow up

Defining follow up.

Regular follow up.

Follow up procedure

Implementation and follow up

Follow up and dissemination

Follow up and dissemination

Follow up and dissemination

Follow up and dissemination

Follow up to communications

Segment 3 follow up

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.

Follow up on previous recommendation

Follow up to International Conferences

Follow up to concluding observations

Follow up to country visits

Follow up procedure 165 115.

In the framework of the Follow up Action Plan on the Elimination of Discrimination at Work,7 ILO is finalizing an ethnic audit of 14 poverty reduction strategy papers in an equal number of countries.