(f) To review and approve the audit work plan of OIOS

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

(h) To assess the work of OIOS, and the effectiveness and objectivity of the internal audit process

Our value added work, in turn, has been scheduled to take place at various stages of the audit.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

From enhancing audit institutions in Africa to strengthening procurement procedures in Asia, the Bank s work to combat corruption is an everyday reality.

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

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).

Building on the work already started by the UNHCR Audit Service, the project will start during the summer with a series of interviews and workshops.

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