(c) Audit and Inspection

Oversight entails a wide spectrum of activities including, inter alia, internal audit, evaluation, inspection, monitoring and performance management.

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

That is one of the most important elements of inspection and audit in the process of Central Bank on site monitoring.

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

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

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.

Many States require an official inspection or audit of charities that seek tax exemptions or government grants the Monitoring Team recommends that this obligation be extended to all charities.

Comment by the Administration. The UNRWA Audit and Inspection Committee deliberated on this issue in December 2004 and acknowledged that UNRWA followed the predetermined criteria for third party audits.

1.200 Common Services comprises Commissioner General's Office, Legal Services, Audit and Inspection, External Relations, Public Information, Policy Analysis, New York and Geneva Liaison Offices, Administration and Human Resources, and Financial Services.

The Office assists the Secretary General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization through monitoring, internal audit, inspection and evaluation and investigation.

UNHCR indicated that, starting in 2005, an annual report of the Oversight Committee to the Executive Committee would constitute an umbrella for the reports submitted for the individual oversight functions (internal audit, inspection, investigation).

UNHCR indicated that, starting in 2005, an annual report of the Oversight Committee to the Executive Committee would constitute an umbrella for the reports submitted for the individual oversight functions (internal audit, inspection, investigation).

(g) Promoting an organization wide culture that accepts the importance and value of the internal audit, inspection and investigation functions and providing executive heads with the assurance that these functions are operating effectively and efficiently.

Normally inspection is done based on an agreed inspection and test plan (ITP).

Joint Inspection Unit

Inspection and Investigation

Joint Inspection Unit

Joint Inspection Unit.

Joint Inspection Unit.

Comment by the Administration. The Audit and Inspection Committee considered this recommendation at its meeting held in December 2004 and will be making appropriate recommendations to the Commissioner General after consideration of best practice in this regard.

Comment by the Administration. UNRWA reviewed the terms of reference of the Audit Inspection Committee at a meeting held on 7 December 2004, and a decision was reached not to take up the recommendation of the Board.

Red passage declared freight is subject to detailed inspection Yellow passage declared freight is subject to partial inspection Green passage declared freight is released without inspection

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

56 245. Joint Inspection Unit

61 238. Joint Inspection Unit

62 226. Joint Inspection Unit

57 284. Joint Inspection Unit

Inspection of nine maritime zones

Item 115 Joint Inspection Unit

Joint Inspection Unit P.131 .

In paragraph 158 of the report, UNRWA agreed with the Board's recommendation that it consider expanding the terms of reference for the Audit and Inspection Committee to include a review of the presentation and disclosure of the financial statements of UNRWA.

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?