Scope of audit

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

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.

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

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

The Audit Services Branch will update the checklist for the 2005 audit exercise.

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

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Audit the Fed?

We believe that our audit provides a reasonable basis for the audit opinion.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

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

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

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

Another speaker queried whether the endorsement of audit guidelines by division directors compromised the independence of the audit process and investigations.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

Comment by the Administration. The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

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 Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

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

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

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

Global audit of field security management

Global audit of field security management

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

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.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

Internal audit ratings

Audit services 10.0

Internal audit function

OIOS Audit Service

UNHCR Audit Service

It included an audit of the Refworld management.

It included an audit of the Refworld management.