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.

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

A P 4 post currently in the Office of the Under Secretary General is proposed to be transferred to the Internal Audit Division to strengthen the audit capacity in New York (ibid., para.

While the elections were initially seen as a success, major flaws of the Election Commission were discovered after a post electoral audit.

In paragraph 226 of its report, the Board recommended that UNICEF subject all significant information technology projects to a post implementation audit.

(e) In Programme B.2 Comptroller General, Internal Audit and Evaluation Services, one new Professional post at the PS level, costing 217,000, has been cancelled

The Philippines wished to formally present the candidature of Mr. Guillermo Carague, Chairman of the Philippines Commission of Audit, for the post of External Auditor of UNIDO.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Comment of the Administration. The UNCC secretariat advised the Board that the Governing Council had approved a second audit post effective 1 January 2005 and noted that the Office of Internal Oversight Services had filled that post as at 6 June 2005.

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

Comment by the Administration. UNICEF has taken note of the recommendation and will review its existing financial and project frameworks as regards the feasibility of carrying out a post implementation audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

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.

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.

29.25 Requirements of 5,605,800 reflect the strengthening of this subprogramme through the inward redeployment of a P 4 post from the Investigations Division to establish a self evaluation and learning function and a P 3 post from the Internal Audit Division to increase capacity to carry out inspections.

(a) Audit services 10 000

Chairman, Philippine Commission on Audit

Management summary audit implementation status

(i) Accountability, audit and oversight

Table 1 Internal audit ratings

Chairman, Philippine Commission on Audit