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.

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control

E. Internal management and operations

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control and

UNHCR's internal audit plan is developed in close consultation with management, the Oversight Committee, the Inspector General's Office and the United Nations Board of Auditors.

Financial and internal controls management

The Governing Council, however, did not approve the filling of the post by a second OIOS auditor until 1 January 2005.

Audit of knowledge management of the Department's websites

The Jewish agency was responsible to the internal management of the camps.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Comment by the Administration. UNDP has designed the accounts receivable report.

The Internal Audit Office was, however, handicapped by the resignation of the EDP auditor.

Report to the United Nations Board of Auditor and the Advisory Committee on Administrative and Budgetary Questions

Comment of the Administration. The UNCC secretariat advised the Board that the Governing Council had approved a second audit post effective 1 January 2005 and noted that the Office of Internal Oversight Services had filled that post as at 6 June 2005.

of the Office of Internal Oversight Services

Comment by the Administration. The Office of Internal Oversight Services has recruited a new chief of section who has experience in financial services and pension fund issues, and is in the process of recruiting a pension fund audit specialist.

OIOS is also working closely with the secretariat in developing the terms of reference for an audit of the governance mechanisms.

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

Management has continued to enhance the Fund's internal oversight and governance, and OIOS has cooperated with the Fund secretariat and the Board of Auditors in developing terms of reference for a Pension Fund audit committee, which will be presented to the Pension Board for approval at its 2006 meeting.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

The Management Committee will be informed with regard to the internal measures taken in accordance with this policy.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Report to the United Nations Board of Auditors and the Advisory Committee on Administrative and Budgetary Questions

The Administration appointed several external consultants to perform an assessment of the internal controls of the Procurement Service.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

V. Rother) Wirtschaftsprüfer Wirtschaftsprüfer

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

(a) Liaising with and following up on the implementation of the recommendations of the United Nations Board of Auditors, the Office of Internal Oversight Services and the Joint Inspection Unit

The Board reiterates its recommendation that the Administration ensure that missions improve the management of long outstanding accounts receivable and review their systems to ensure the accurate ageing of accounts receivable.

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

In general, management had accepted those recommendations and OIOS would continue to monitor their implementation.

The Department of Peacekeeping Operations drafted an agreement to serve as a framework for documenting the transfer of strategic deployment stocks to non peacekeeping organizations.

(n) Review the risk management procedures together with OIOS and the United Nations Board of Auditors and executive management

We will now take a decision on the draft resolution, which is entitled Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions .

The report of the Office of Internal Oversight Services on the management audit of the regional commissions was circulated to member countries.

The review of OIOS will be undertaken in parallel and in conjunction with the governance and oversight review.

A major problem for SME investors is the lack of information on investment opportunities and local conditions.

Total accounts payable 1 803 690

Ex officio members included the UNHCR Inspector General and the Chief of the UNHCR Audit Service within the Office of Internal Oversight Services.

Having considered the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions,

Takes note of the report of the Secretary General on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions.1

OIA issued 14 reports of headquarters and regional audits and summary reports in 2000 2003.

The Internal Audit Division has assigned a number of auditors specifically to the audit of activities related to peace keeping operations.

Comment by the Administration. UNFPA has drafted an internal audit charter for consideration by management and expects it to be finalized by 30 June 2005.