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.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

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

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.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.

Strengthened capacity of the Office of Internal Oversight Services in audit and investigation

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.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

UNICEF has reviewed and increased the resources for the Office of Internal Audit for 2006.

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

The Director of the Internal Audit Division of the Office of Internal Oversight Services introduced the report of that Office (A 60 288).

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

In the last quarter of 2005 the Office of Internal Oversight Services was to audit the liquidation activities.

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

The Office of the Comptroller General has proved to be helpful in facilitating the implementation of external audit recommendations.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

A P 4 post currently in the Office of the Under Secretary General is proposed to be transferred to the Internal Audit Division to strengthen the audit capacity in New York (ibid., para.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

Comment by the Administration. The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

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

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

60 239. Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

UNHCR agreed with the Board's recommendation to invite the Office of Internal Oversight Services to liaise with other United Nations audit services so as to harmonize internal audit ratings, in order to allow comparability among organizations.

UNHCR agreed with the Board's recommendation to invite the Office of Internal Oversight Services to liaise with other United Nations audit services so as to harmonize internal audit ratings, in order to allow comparability among organizations.

UNHCR agreed with the Board's recommendation to invite the Office of Internal Oversight Services to liaise with other United Nations audit services so as to harmonize internal audit ratings, in order to allow comparability among organizations.

The Committee expects that the vacancies in the Middle East office will be filled expeditiously in view of the audit coverage provided by this Office to the five missions in question.

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

In addition, the expertise, capacity and resources of the Office of Internal Oversight Services on audit and investigations would be significantly strengthened.

Since this is my second term in office, my team can apply the valuable experience gained in the audit of the previous financial period, whilst the organisation can expect to benefit from a more streamlined and effective audit.

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.

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.

58 258. Report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates