Chairman, Philippine Commission on Audit

Chairman, Philippine Commission on Audit

Chairman, Philippine Commission on Audit

Chairman, Philippine Commission on Audit

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

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

Survey results on audit and oversight committees

(a) To follow up on the audit recommendations

E. Report on internal audit activities in 2004

This role would in practice focus on audit matters.

The Secretariat collected the information on audit committees during 2004.

(c) An informal consultation on UNDP and UNFPA audit reports

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

Following previous external audit recommendations on this matter, UNHCR has introduced a new policy on audit certification for implementing partners which will affect projects as of 1 January 2004.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

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

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

UNICEF will issue guidance on the follow up of external audit recommendations.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

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.

Our responsibility is to express an opinion on these financial statements based on our audit.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

(Signed) Guillermo N. Carague Chairman of the Board Chairman, Philippine Commission on Audit

The audit recommendation tracking dashboard (see illustration on page 8) is part of the overall strategy for a more effective, transparent system for tracking and managing audit recommendations.

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.