Internal audit

Requests that this analysis and presentation be maintained in future reports on internal audit and oversight

Internal audit

Investigators

(2) Extrabudgetary

Internal audit coverage

A review is conducted.

The existing estimates already embody earlier estimates of inflation.

e The estimate for other resources includes Suriname.

H. Internal audit . 326 330 86

INTERNAL AUDIT DIVISION 520

INTERNAL AUDIT DIVISION

A. Internal audit resources . 36 40 10

On internal audit coverage

UNICEF is taking steps to reinforce current quality assurance processes in accordance with internal auditing standards.

Internal audit ratings

Table 1 Internal audit ratings

Internal audit function

Internal Audit Divisions

Division

DAM (excluding IAD) 49

IAD 3

IX. INTERNAL AND EXTERNAL AUDITS

G. Internal Audit Division 5 117.0 6 599.9 (6.8) (0.1) 6 593.1 690.3 7 283.4

G. Internal Audit Division 5 117.0 6 599.9 (6.8) (0.1) 690.3 7 283.4

A. Internal audit resources

Internal and external audit services 1 915 286 1 915 286

Organizational unit Internal Audit Division

(ii) Internal audit

Internal audit coverage of Fund apos s activities

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 is therefore viewed as a systematic and independent review mechanism for all the operations of an organization for the purposes of advising management on the efficiency and economy of internal controls and management practices.

Internal audit and corporate risk management

(B) 2 3 1 6 1 4 5 11

25G. Internal Audit Division 2

SECTION 25G. INTERNAL AUDIT DIVISION

G. Internal Audit Division 41G 40

(ii) The UNHCR Section of the Internal Audit Division should have as one of its audit priorities next year the strengthening of internal controls on cash resources in field offices.

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

This arrangement is expected to ensure, in a coordinated manner, optimal use of the resources available to the Organization.

Division, Headquarters1992 1993 1 3 6 6 10 26 7 5 12 38

27. The United Nations shall be responsible for internal audit.

(UN A 41 813) Internal Audit Division

(UN A 48 823) Internal Audit Division

Roles of external and internal audit