Audit and Inspection

(c) Audit and Inspection

Some delegations called for the reinforcement of audit and inspection mechanisms.

An inspection check list is generally produced and addressed during the site visit by the audit team.

Oversight entails a wide spectrum of activities including, inter alia, internal audit, evaluation, inspection, monitoring and performance management.

63. The Special Committee calls for a better mechanism of financial control including reinforcement of audit and inspection mechanisms.

A preliminary risk analysis was undertaken in OII, using a common assessment instrument for audit, monitoring, evaluation and inspection activities.

The Resident Auditor will be outposted from the Office for Inspection and Investigations and will be directly responsible to that Office through the Audit and Management Control Division, the Office for Inspection and Investigations.

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

That is one of the most important elements of inspection and audit in the process of Central Bank on site monitoring.

The Joint Inspection Unit was in the process of performing this evaluation at the time of the Board's audit.

The Resident Auditor will coordinate his work with visiting external auditors and will carry out preliminary surveys and reviews as may be requested by visiting audit teams of the Audit and Management Control Division Office for Inspection and Investigations.

It had authority to initiate any audit, inspection or investigation it considered necessary without any hindrance or need for prior clearance.

58 277. Report of the Joint Inspection Unit on the management audit review of outsourcing in the United Nations and the United Nations funds and programmes

Comment by the Administration. The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

7. Training of staff The Office apos s activities included new functions that require new skills in such fields as investigation, inspection and management audit.

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

Inspection and Investigation

Receipt and inspection

Receipt and Inspection

Receiving and inspection

The Internal Audit Division, the Central Monitoring Unit, the Central Evaluation Unit and Management Advisory Services were consolidated under the new Office for Inspections and Investigations as of 24 August 1993 in order to provide comprehensive audit, inspection and investigation services to the Organization.

Comment by the Administration. The UNRWA Audit and Inspection Committee deliberated on this issue in December 2004 and acknowledged that UNRWA followed the predetermined criteria for third party audits.

(e) ITC and the United Nations Office of Inspection and Investigations should agree on annual workplan, timetable and budget for the internal audit of the Organization (para. 63) Management issues

1.200 Common Services comprises Commissioner General's Office, Legal Services, Audit and Inspection, External Relations, Public Information, Policy Analysis, New York and Geneva Liaison Offices, Administration and Human Resources, and Financial Services.

Delegations also welcomed the consolidation of all audit, inspection, monitoring, evaluation and investigation functions in one office, for the enhancement of internal oversight in the United Nations Secretariat.

Audit procedures and results of the additional audit scope

The Office assists the Secretary General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization through monitoring, internal audit, inspection and evaluation and investigation.

(iii) Inspection and evaluation

In discharging these activities, an interdisciplinary approach will be followed involving staff from several areas of work, namely, audit, compliance, management improvement, inspection of programme performance, evaluation and investigation.

Annex 1. Crosswalk between audit observation initiatives and audit observation

During the Board's audit, both the Office of Internal Oversight Services and the Joint Inspection Unit were in the process of performing reviews and inspections at the Department of Peacekeeping Operations.

Normally inspection is done based on an agreed inspection and test plan (ITP).

52. The establishment by the Secretary General of the Office for Inspections and Investigations marked the first step towards the establishment of a broader audit, inspection and investigation authority within the Organization.

Further, the Board of Auditors also maintained continuing liaison with the Joint Inspection Unit and worked in close cooperation and coordination with the Internal Audit Division and later the Office for Inspections and Investigations.

Office of Inspection and Investigation

Receiving and Inspection P 3

(g) Promoting an organization wide culture that accepts the importance and value of the internal audit, inspection and investigation functions and providing executive heads with the assurance that these functions are operating effectively and efficiently.

Annual report and audit

Internal audit and oversight

Inspection activities

Inspection schedule

Inspection Unit

Gentlemen... inspection.

Agricultural inspection.