OIOS assumes the internal audit function for UNHCR on the basis of a Memorandum of Understanding concluded on 24 July 2001.

The Board is planning to widen its audit coverage at the State Oil Marketing organization.

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.

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.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

Activities included the development of gender strategies, gender audit and budget methodologies, mainstreaming gender in planning processes and reviewing legislation.

If not resolved, this issue will create a major impediment to the proper planning and execution of audit assignments, particularly for field audits.

Explanatory memorandum

My team conducted a strategic planning visit during November 2004 aimed at developing the audit strategy for the biennium, and performed the detailed planning in order to update their knowledge of the organisation's business and related systems.

Memorandum of understanding

Secretariat Memorandum, paras.

Secretariat Memorandum, paras.

Secretariat Memorandum, para.

Secretariat Memorandum, paras.

Secretariat Memorandum, para.

Secretariat Memorandum, para.

MOU Memorandum of Understanding

Memorandum by the Secretary General

Secretariat Memorandum, pp. 54 58.

See the Secretariat Memorandum, paras.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Aware that the United Nations and the Organization of American States signed a memorandum of understanding on 3 November 2004 concerning the provision of assistance for the planning, organization and monitoring of the elections in Haiti,

The memorandum of understanding was adopted before the implementation of the Enterprise Resource Planning software it was not amended and did not deal with the amounts advanced from UNHCR to UNDP for payments in the field.

In 2003 OHCHR and UNESCO signed a memorandum of understanding with the aim of strengthening cooperation with each other, consulting each other regularly on matters of common interest and cooperating in planning and implementing their activities.

As part of ongoing efforts to strengthen internal governance and control mechanisms, a planning and budget advisory committee, an audit committee and an information and communications technology (ICT) steering committee were established.

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.

148 150, thereafter cited as Secretariat Memorandum.

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