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.

The strong relationship between the Agency's operational safety standards and its safety review services has been an important element in evaluating and enhancing the effectiveness of the standards.

It recognized that, for the Department of Safety and Security, maximum reliance on host Governments was central to operational effectiveness.

The role of the Department of Safety and Security, in that regard, will be to ensure that the appropriate safety programmes, based on United Nations experience and operational needs, are in place and effectively discharged by the best qualified safety personnel.

Also requests the Secretary General, in the context of the next performance report, to report any savings or efficiencies resulting from the military operational audit of June 2005

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

The Division of Safety and Security Services, which unifies the separate safety and security structures at Headquarters in New York and at the offices away from Headquarters, became operational in April 2005 with skeleton staffing reassigned from other organizational units of the Department of Safety and Security.

Second, the identities and activities of a service s operational staff should be withheld, so that they can do their jobs and to ensure their safety.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Takes note of the 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 3

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

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.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Since 1 January 2004, the Maritime Safety Division of the IMO Secretariat has been re organized and re structured in a manner which has led to the establishment of a dedicated Maritime Security Section under the Sub Division for Operational Safety, Security and Human Element.

The Advisory Committee is of the opinion that the establishment of operational and budgetary independence for OIOS is of utmost importance and that it does not depend on the creation of an independent audit advisory committee.

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.

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

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

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.

A Division of Headquarters Security and Safety Services has been set up to provide policy and operational guidance to major duty stations and regional commissions and to coordinate personal protection functions.

For reasons of operational safety and in view of the sensitive and confidential information channelled through the Emergency Communications System, these functions should be performed by international staff (see also para.

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

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

(a) Audit services 10 000

Chairman, Philippine Commission on Audit