A management organization would assume authority and (a) audit the concessionaires (b) audit FDA (c) collect revenues and pay taxes to the Central Bank and (d) complete reporting (in part to facilitate oversight by civil society).

Responsible for maintaining all stores ledger accounts, inventories and relevant documentation in order to facilitate accurate stores control and for audit purposes.

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Audit the Fed?

We believe that our audit provides a reasonable basis for the audit opinion.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

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.

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

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.

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

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

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

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

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Furthermore, adequate record requirements in the procurement law will facilitate the work of Government bodies exercising an audit or control function and promote the accountability of procuring entities to the public at large as regards the disbursement of public funds

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

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

A financial audit conducted by the European Commission sponsored audit firm Ernst Young in September October 2004 revealed the following

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).