It is envisaged to establish a compliance unit within the Audit and Compliance Division.

The setting or compliance with international internal or external audit standards

He said that overall compliance with audit recommendations was very high.

He said that overall compliance with audit recommendations was very high.

(c) Examine the single audit principle so as to ensure full compliance therewith

A comprehensive audit approach, which integrates financial, compliance and value added aspects, is being followed.

They encouraged UNFPA and UNDP to establish criteria to rate audit compliance of country offices objectively.

The UNFPA Audit Services Branch will communicate these guidelines to country offices and monitor compliance with the guidelines.

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

(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.

The guideline will be communicated by the Audit Services Branch to the country offices and will be monitored for compliance.

With the establishment of the Office for Inspections and Investigations, the compliance aspect of audit will be strengthened and expanded.

Compliance by country offices with national execution and non governmental organization audit requirements is reflected in the annual performance evaluation of UNFPA Representatives.

While the Committee commends the emphasis on audit and compliance functions, the Committee does not at this stage recommend that the audit function be carried out by resident field staff the services could be provided from Headquarters.

Commensurate with support resources allocated to it, the Audit and Compliance Division will increase its audit coverage of extrabudgetary activities to meet the concern expressed by the General Assembly and the Advisory Committee on Administrative and Budgetary Questions.

In the area of compliance, the Audit and Compliance Division will examine the extent to which policies, procedures, regulations and rules have been complied within offices away from Headquarters and high risk operations, determine the causes and recommend changes as appropriate.

While the Office as a whole is based in New York, the Audit and Compliance Division maintains sections at the United Nations Offices at Geneva and Nairobi.

At the same time, the Advisory Committee points out that it supports the need for audit function, including its strengthening and full compliance in peace keeping operations.

Audit procedures and results of the additional audit scope

Both the New York and Geneva based Audit Divisions plan to undertake internal quality assessments in preparation for external reviews by professional audit institutes, which will validate the results of the assessment to determine the level of compliance with recommended standards and practices.

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Internal audit

Audit Division

Audit service

Audit services

Audit services

Audit services

Audit services

A. Audit

Audit reports

Audit services .

Audit services

Management audit

Audit services

Audit services

Compliance by country offices with nationally executed expenditure and the audit requirements of non governmental organizations has also been reflected in the annual performance evaluation of UNFPA representatives.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.