IX. INTERNAL AND EXTERNAL AUDITS

VI. INTERNAL AUDITS OF THE FUND apos S OPERATIONS

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The functions of the Unit for the remainder of the 2004 05 period and during 2005 06 include the conduct of 10 audits currently identified in the missions concerned, the conduct of horizontal audits and the consolidation of 14 completed audits into 6 reports.

As regards internal audits of the Fund, a number of members concurred with the observation of the Board of Auditors that the Fund apos s operations, because of their complexity and scope, required regular internal audits, in addition to the audits performed annually by the External Auditors.

In 2004, 27 internal audits were held at field level and five were completed at global level.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

Improvements involve better documentation of internal controls, follow up on audit recommendations, whether external or internal, review of the staffing of the Division responsible for internal audits, and better planning of audit coverage.

The firm will carry out annual internal audits of 24 UNDP Field Offices in the Asia and Pacific region.

Noting that the United Nations Board of Auditors is independent and is solely responsible for the conduct of its audits.

The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the United Nations Board of Auditors during their respective audits.

The General Assembly has taken an important step towards greater transparency by making internal audits available to Member States upon request.

Headquarters audits

Agency audits

The post is required for the conduct of risk assessments and audits in the peacekeeping missions covered from the resident audit office.

They noted that the role of external auditors was distinct from that of internal auditors internal audits constituted a valuable management tool and therefore should be carried out on a regular basis.

23. The Advisory Committee also recommends that monthly or periodic audits of UNOSOM be undertaken by the internal audit unit based in Nairobi.

This group includes recommendations relating to internal audit management (11), non governmental organization national execution (NGO NEX) audits (five), and corporate risk management (four).

The Board notes that for the past several years the internal audits of the activities of the UNJSPF have been infrequent and coverage inadequate.

The Board conducted not only financial statement audits but also operational and compliance audits.

UNICEF also planned to conduct a meta evaluation of all internal and external evaluations addressing child protection.

Cross country analysis of findings from internal audits has proven to be a valuable tool for monitoring strengths and weaknesses in office, programme and operations management.

The internal control systems and financial records are subject to reviews by the Office of the Comptroller General and the External Auditor during their respective audits.

Of the various types of oversight activities, internal audits tend to result in the majority of the recommended and actual cost savings reported by the Office.

All UNHCR sub agreements contain provisions for audits not only by United Nations internal and external auditors but also by audit institutions of the host country.

(e) Implementation of energy audits

All UNHCR sub agreements contain provisions for audits by not only United Nations internal and external auditors but also by the audit institutions of the host country.

All UNHCR sub agreements contain provisions for audits by not only United Nations internal and external auditors but also by the audit institutions of the host country.

Decides that the Office of Internal Oversight Services may entrust trained programme managers to conduct investigations on its behalf

Country office audits implemented in 2004

The Programme Advisor, Operations Support Group, UNDP, drew attention to MYFF quality assurance mechanisms, particularly expanded internal audits at the country office level and oversight by regional bureaux.

The executive secretaries of the regional commissions cooperated closely with the Office of Internal Oversight Services during its management audits of the regional commissions. Moreover, they also undertook follow up action on all recommendations of the Office of Internal Oversight Services.

The Office of Internal Oversight Services noted that it was the role of its Investigations Division to conduct fraud investigations.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

The Board is concerned that UNCC and the Office of Internal Oversight Services had not implemented the above recommendation, although the latter was conducting internal audits according to its annual plan, and in line with paragraph 11 of General Assembly resolution 59 271.

Country office audits implemented in 2000 2003

It should be stressed, of course, that notwithstanding arrangements such as these, the external auditors make the final decision on the extent to which internal audits will influence their own.

Notes the need to enhance the capacity of the Office of Internal Oversight Services to conduct its mandated investigation functions efficiently

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.

Assessments and reviews of progress in mainstreaming gender perspectives into programmes and policies are considered as part of in depth evaluations, inspections and audits of the Office of Internal Oversight Services.

The Office of Internal Oversight Services has undertaken to provide the UNCC secretariat with continuing advice on the conduct of this process.

Audits should be conducted by an independent body.

Headquarters audits and summary reports issued 2000 2003

Headquarters audits and summary reports issued in 2004

Their effectiveness will be assessed in future audits.