UNODC internal observations are shared with OIOS before audit visits to UNODC field offices are undertaken

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

In addition, the management instructions assist in monitoring compliance with the most common observations made by audit teams of the Office of Internal Oversight Services (OIOS) visiting UNODC field offices.

Observations

Observations

Observations

Observations

Observations

Observations

Observations

Observations

Observations

Observations

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Preliminary observations

Concluding observations

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

The Auditor may make such observations with respect to its findings resulting from the audit and such comments on the Registrar's financial report as it deems appropriate to the Meeting of States Parties, the Tribunal or the Registrar.

Mohanned's observations continued

(a) General observations

(b) Systematic observations

Observations and RECOMMENDATIONS

Concluding observations Brazil

Concluding observations Botswana

Concluding observations Croatia

Concluding observations Kyrgyzstan

Concluding observations Angola