Universal Security Audit Programme (USAP)

Programme Component B.2.2 Internal Audit

Under the Universal Security Audit Programme (USAP) 64 States have already been audited.

Recommendations for any needed programme modifications should be included as a part of all audit reports.

(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.

Based on the evaluation and audit recommendations, the Unit provides policy advice for improved programme management and implementation.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Thanks to its capacity building programme, women are now running businesses in several pilot areas such as financial audit, IT services, and portfolio management.

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 Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

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.

(e) In Programme B.2 Comptroller General, Internal Audit and Evaluation Services, one new Professional post at the PS level, costing 217,000, has been cancelled

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

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.

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

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

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

Chairman, Philippine Commission on Audit

Management summary audit implementation status

(i) Accountability, audit and oversight

Table 1 Internal audit ratings