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

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

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

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.

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.

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.

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 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.

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.

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

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.

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.

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

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.

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.

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

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.

(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.

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.

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.

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

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

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.

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

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.

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.

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

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

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.

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

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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.

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.

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