Two issues within UNHCR relate to that recommendation the Oversight Committee and internal audit ratings.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

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.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

The group recognized that an effective internal audit function plays a significant role within the corporate governance framework of a company.

(a) Managers within the divisions are identified by name, and division heads will be accountable for the implementation of the audit recommendations

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

(a) Identify best international practices and models in governance, oversight and audit within the public and private sectors, including but not limited to

The Audit Services Branch will update the checklist for the 2005 audit exercise.

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

Audit the Fed?

We believe that our audit provides a reasonable basis for the audit opinion.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

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

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

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.

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

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.

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

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

It was concluded that the Oversight Committee played a useful role within the management structure, but did not constitute an independent audit committee that could operate parallel to it.

It was concluded that the Oversight Committee played a useful role within the management structure, but did not constitute an independent audit committee that could operate parallel to it.

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.

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee