(f) To review and approve the audit work plan of OIOS

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

The Board will review the compensating measures during its next audit.

The Board plans to review this application in its next audit.

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.

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 generally includes a review of partners' activities (financial and performance) in the audit scope.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

(d) To review the controls, including internal audit, and processes established to properly manage the project.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

The audit committee Charter has been reviewed and revised in line with the United Nations governance review.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

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.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

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.

Comment by the Administration. The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

Those steps include peer review of audit files and tasking one staff member with research into emerging best practices.

In paragraph 300, the Board recommended that UNICEF review the terms of reference of its audit committee in line with the United Nations governance review.

Comment by the Administration. The UNFPA internal audit will review and verify the data during the third quarter of 2005.

The Board will review the above mentioned policy document at its next planned audit visit to UNOPS headquarters.

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

As clarified with the Board, 2005 was the first year that the Office of Audit and Performance Review implemented the new requirement for auditors of nationally executed expenditure to provide quantitative assessment of the financial impact of audit opinions.

58 277. Report of the Joint Inspection Unit on the management audit review of outsourcing in the United Nations and the United Nations funds and programmes

To promote accountability, after commissioning a full and independent review of our oversight and management system, I will present a blueprint for an independent oversight audit committee.

Comment by the Administration. An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

The above arrangements for the Independent Audit Advisory Committee would be subject to review in the context of the above mentioned comprehensive review of governance arrangements, including the independent external evaluation of the auditing and oversight system.

Management had initiated a review to simplify the sometimes complex internal business processes, and had proposed to assess managers' track records on audit findings when considering reassignments.

Annual report and audit

(c) Audit and Inspection

This independent external evaluation will consist of two main elements a governance and oversight review, to be completed within two phases and a review of OIOS, providing audit, investigation, inspection, programme monitoring, evaluation and consulting services to the Secretary General and the General Assembly.

In paragraph 212 of its report, the Board recommended that UNDP address the shortcomings identified between the Management Review and Oversight Committee and best practices for an audit committee function.

(i) Accountability, audit and oversight

The Committee therefore recommends that the creation of the independent audit advisory committee and the elaboration of its terms of reference be deferred until the governance review is completed.

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

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

Audit Recommendations

Internal audit