Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

It is intended that approximately 40 aviation security audits will be conducted on a yearly basis, with all 188 ICAO Contracting States having benefited from an initial audit by the end of 2007.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Date of initial communication 4 December 1996 (initial submission)

Date of initial communication 17 August 1998 (initial submission)

Date of initial communication 8 October 1998 (initial submission)

Date of initial communication 14 May 2001 (initial submission)

Date of initial communication 22 July 1998 (initial submission)

Date of initial communication 6 November 2000 (initial submission)

Date of initial communication 22 July 1998 (initial submission)

Date of initial communication 18 June 2002 (initial submission)

Date of initial communication 14 October 2003 (initial submission)

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