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

The Secretariat collected the information on audit committees during 2004.

In the third quarter of 2005, the UNFPA Audit Services Branch performed an audit of the conversion of data from the integrated management information system (IMIS) to Atlas.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

Comment by the Administration. The Audit Services Branch of UNFPA requested country offices to submit the required information.

As at 11 February 2005, 72 per cent of offices had included the information in their audit plans.

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

Nestlé scored highest on transparency, as they provide information on at least some of their commodity sources and audit systems.

UNICEF will support the rapid expansion of internal audit coverage of headquarters divisions, including in the area of information technology.

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

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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

For 2004, the Branch requested offices to submit the information as part of their 2004 audit plans which were due by 31 October 2004.

Most of the audit recommendations were in the functional areas of programme and project management, financial management, information and communications technology systems and procurement.

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

This additional resource is required to provide audit coverage of the risks associated with the number and complexity of the Fund's information technology systems and with related projects to upgrade the existing information technology capabilities.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

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.

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

Comment by the Administration. The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

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.

(a) Audit services 10 000