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

Internal audit

Internal audit

Internal audit

The fear of an audit by the Internal Revenue Service lurks in homes across the country.

Internal audit ratings

Internal audit function

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

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

Table 1 Internal audit ratings

OIOS Audit Service

UNHCR Audit Service

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

Given the role internal audit should play in evaluating and improving risk management and control systems the UNHCR Audit Service embarked, in late 2004, on a risk management pilot project.

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.

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

E. Report on internal audit activities in 2004

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

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

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

At this critical juncture, the Office of Internal Oversight Services conducted an audit of the Investment Management Service and found a number of deficiencies that required urgent action.

The setting or compliance with international internal or external audit standards

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

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).

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

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

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

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.

Having considered the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund,See A 58 81.

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.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

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.

1. Takes note of the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund See A 58 81.