(c) Examine the single audit principle so as to ensure full compliance therewith

Activation of the full audit trail would result in severe degradation of system performance.

Comment by the Administration. Activation of the full audit trail will result in severe degradation of system performance.

Comment by the Administration. Activation of the full audit trail will result in a severe degradation of system performance.

By the end of 2005, 183 administrative procedures will have been moved to managed electronic systems that include online approval and full audit trails.

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.

To promote accountability, after commissioning a full and independent review of our oversight and management system, I will present a blueprint for an independent oversight audit committee.

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).

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

Chairman, Philippine Commission on Audit