E. Report on internal audit activities in 2004

Internal audit

Internal audit

Internal audit

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

Internal audit ratings

Internal audit function

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

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

Table 1 Internal audit ratings

The Director of the Internal Audit Division of the Office of Internal Oversight Services introduced the report of that Office (A 60 288).

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

Programme Component B.2.2 Internal Audit

Internal audit and corporate risk management

Item 13 Internal audit and oversight

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.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

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.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

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

58 258. Report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates

Report of the Office of Internal Oversight Services on the audit of the International Research and Training Institute for the Advancement of Women

The setting or compliance with international internal or external audit standards

Annual report and audit

(d) Assessing the adequacy and effectiveness of internal and external audit services

Takes note of the report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts 4

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.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

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.

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

Enterprises with no internal audit function should disclose the reasons for its absence.

Strengthened capacity of the Office of Internal Oversight Services in audit and investigation

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

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

B Report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

A new P 5 post is proposed to be established in the Internal Audit Division for a Senior Peacekeeping Resident Audit Coordinator (ibid., para.