We are requesting you to send us a quotation for an audit for the Tribunal's financial period 2005 2006 and 2007 2008. In addition we are contemplating an interim audit of the financial records on an annual basis covering the records for the years 2005 and 2007.

All the accounting records have been made available for the purposes of your audit, and all the transactions by the organization which properly occurred in the financial period have been properly reflected and recorded in the accounting records.

Management had initiated a review to simplify the sometimes complex internal business processes, and had proposed to assess managers' track records on audit findings when considering reassignments.

In line with audit recommendations, UNDP has made the required adjustments to assets in excess of 1,000, and the records have been verified by country offices (paragraph 33).

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

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

At the time of the OIOS audit in December 2004, INSTRAW had started but not completed the migration and linkage to the new website of the existing database, consisting of a total of 5,316 records.

The Administration disagrees with these comments, as additional records and alternative audit procedures were available to establish clearly the source of the discrepancy, and to establish unequivocally the reliability of the IMIS trial balance report.

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.

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).

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

Chairman, Philippine Commission on Audit

B. Technology based audit techniques