Comment by the Administration. The Audit Services Branch of UNFPA requested country offices to submit the required information.

For 2004, the Branch requested offices to submit the information as part of their 2004 audit plans which were due by 31 October 2004.

Out of 207 local NGOs obliged to submit audit certificates, only 79 produced all required certificates, and UNHCR obtained no certificate from 89 of them (44 per cent).

Out of 207 local NGOs that had to submit audit certificates, only 79 produced all required certificates, and UNHCR obtained no certificate from 89 of them (44 per cent).

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.

16. Requests the Office of Internal Oversight Services to ensure effective audit coverage of the capital master plan and to submit to the General Assembly all of its reports related to the implementation of the capital master plan

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

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

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

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

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.

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.

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.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

It is a great honour to submit my interim report on the salient matters arising from the external audit to the thirtieth session of the Industrial Development Board (IDB), through the twenty first session of the Programme and Budget Committee (PBC).

(a) To follow up on the audit recommendations

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

The Office of Internal Oversight Services will prepare a provisional audit workplan for the biennium 2006 2007 on the basis of the results of the global risk assessment and will submit it to management for review before its finalization.

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).

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

Tools and processes used to address corporate audit issues

A proper financial audit is needed to ensure transparency.