Ethnic audit of poverty reduction strategy paper processes in 14 countries

Ethnic audit of the poverty reduction strategy papers of 14 countries

The audit recommendation tracking dashboard (see illustration on page 8) is part of the overall strategy for a more effective, transparent system for tracking and managing audit recommendations.

My team had identified the lack of a formal, comprehensive fraud prevention strategy during the previous audit.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Once this is achieved, a strategy will be developed to implement the second part of the recommendation, on audit coverage.

However, at the time of the OIOS audit in December 2004, the training strategy had not been implemented (see recommendation 5).

The Board will confirm the implementation of the strategy and the effectiveness of the measures contained therein during its next audit visit.

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

Since the audit, the Departmentivision of International Protection (DIP) has realigned its protection training learning strategy to cater to four levels induction, intermediate, advanced thematic and management.

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

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

While the Poverty Reduction Strategy Paper did place some emphasis on the gender dimension, the Ministry of Women Development felt that it would appropriate to conduct a gender audit of the document.

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