Management summary audit implementation status

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.

Comment by the Administration. The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

Processes and tools implemented to manage and track audit implementation status.

UNFPA should also evaluate the possibility of using the comprehensive audit and recommendation database system to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

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

(c) Establishment of an effective mechanism to strengthen oversight in regard to the implementation of audit recommendations.

The Board recommended also that UNFPA evaluate the possibility of using the Comprehensive Audit Recommendation Database System to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

The status of the implementation of external and internal audit recommendations was reported regularly to the Oversight Committee.

(c) The establishment of an effective mechanism to strengthen oversight in regard to the implementation of audit recommendations.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

The Office of the Comptroller General has proved to be helpful in facilitating the implementation of external audit recommendations.

60 239. Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Based on the evaluation and audit recommendations, the Unit provides policy advice for improved programme management and implementation.

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

The Board also recommended, and UNDP agreed, that it evaluate the feasibility of extending the comprehensive audit recommendation database system to include monitoring of the status of implementation of audit recommendations made by the nationally executed expenditure project auditors.

UNHCR also provided quarterly updates on the status of implementation of the external audit recommendations, which were distributed to the Executive Committee members.

UNHCR also provided quarterly updates on the status of implementation of the external audit recommendations, which were distributed to the Executive Committee members.

(a) Managers within the divisions are identified by name, and division heads will be accountable for the implementation of the audit recommendations

In paragraph 226 of its report, the Board recommended that UNICEF subject all significant information technology projects to a post implementation audit.

Scope of audit

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

UNFPA intends to develop a web based data system accessible by country offices to monitor the implementation of audit recommendations for nationally executed projects.

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.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

An information security audit is an audit on the level of information security in an organization.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Comment by the Administration. An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

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.

In addition, the regional audit service centres will perform monitoring and immediate follow up in regard to the implementation of recommendations through the country office audits.

The very active role of the Audit Coordinator in the follow up process is one major factor that has contributed to the overall positive implementation rate.