Annual report and audit

E. Report on internal audit activities in 2004

An audit report was not a management scorecard.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

The Tribunal took note of the audit report for 2003 and requested that the report be submitted to the fifteenth Meeting of States Parties.

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

In paragraph 79, the Board recommended that the audit report database for nationally executed expenditure be comprehensively updated and maintained so that the financial impact of the modified audit opinions can be quantified.

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

Audit report on the finances of the International Seabed Authority for the period 2003 2004 prepared by Deloitte and Touche.

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.

(j) Report on the audit of the policies and procedures for recruiting staff for the Department of Peacekeeping Operations,See A 57 224.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

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

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.

(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

Comment by the Administration. The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

Report of the Office of Internal Oversight Services on the audit of the International Research and Training Institute for the Advancement of Women

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

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

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

Financial data and reports for audit purposes

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

In particular, the Panel noted that the audit report in the accounts provided for the period ended 2 August 1990 was dated 19 March 1991.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005 and

Expenditures for subprojects for which audit certificates were not mandatory and those for which the partners did not provide audit certificates amounted to 150 million in 2003.

Expenditures for subprojects for which audit certificates were not mandatory and others for which the partners did not provide audit certificates amounted to 150 million in 2003.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

(e) Report on the audit of the private sector fund raising activities of the Office of the United Nations High Commissioner for Refugees,See A 56 759.

12 The Division for Public Administration and Development Management is developing adaptations of the Citizens' Report Cards in cooperation with a number of developing countries' audit institutions.

B Report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

Audit Recommendations

Internal audit