Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team.

Annual report and audit

E. Report on internal audit activities in 2004

An audit report was not a management scorecard.

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

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

Donors will need to ensure that a credible audit and quality control mechanism is introduced to maintain public confidence.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

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

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

(d) The existing quality assurance function will continue to advise the management team on emerging audit trends, root cause analysis and possible actions

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.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

This quality is much in evidence in a recent IMF report

UNCTAD was commended for its thorough, balanced and high quality report.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

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).

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

The Tribunal took note of the audit report for 2003 and requested that the report be submitted to the fifteenth Meeting of States Parties.

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.

In paragraph 79, the Board recommended that the audit report database for nationally executed expenditure be comprehensively updated and maintained so that the financial impact of the modified audit opinions can be quantified.

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

In line with the increasing focus on improving organizational effectiveness and responsiveness to audit recommendations, UNDP recently established the quality assurance function currently embedded in the structure of BOM.

After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

The IIA standards require a quality assurance and improvement programme to be developed and maintained, to cover all aspects of the internal audit activity and to continuously monitor its effectiveness.

The Monitoring Team's submission of its third report and the quality of that report are a sign of the team's professionalism.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

Audit report on the finances of the International Seabed Authority for the period 2003 2004 prepared by Deloitte and Touche.

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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