Headquarters audits

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.

1985 1987 Auditeur (junior member) of the Court of Cassation.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Additional terms of reference governing the audit of the International Tribunal for the Law of the Sea

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

UNHCR Audit Service

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

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.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

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

In addition, the regional audit service centres will perform monitoring and immediate follow up in regard to the implementation of recommendations through the country office audits.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

The Philippines wished to formally present the candidature of Mr. Guillermo Carague, Chairman of the Philippines Commission of Audit, for the post of External Auditor of UNIDO.

Assists OAPR in identifying systemic trends and emerging corporate issues based on the results of the country office audit Assists the respective business divisions and content experts in understanding the root causes of compliance issues as reported by the internal and external audit team.

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

The following reports on headquarters audits were issued during the period.

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

This will help complete the follow through in terms of corporate issues raised through country office audits.

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

For example, in UNCC claim No. 3012105, the claimant did not include audited accounts in his original claim submission.

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

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

Prior membership of an audit committee of a private corporation or public sector body

Claimants who provided accounts from this auditor were unable to provide contact details.

As of October 2005, 76 per cent of 2004 expenditures had been audited.

The Auditor shall perform such audit of the accounts of the Tribunal, including all trust funds and special accounts, as it deems necessary in order to satisfy itself

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

A management organization would assume authority and (a) audit the concessionaires (b) audit FDA (c) collect revenues and pay taxes to the Central Bank and (d) complete reporting (in part to facilitate oversight by civil society).

(Signed) Guillermo N. Carague Chairman, Commission on Audit, Republic of the Philippines Chairman, United Nations Board of Auditors

The potential savings and recoveries identified exceeded by far the cost of the UNHCR Audit Service.

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 paragraph 58, the Board recommended that UNODC increase its project audit coverage of nationally executed expenditures with a view to ensuring the timely receipt of audit certificates.

Comment by the Administration. The Audit Services Branch has sent reminders on a regular basis and has enlisted the assistance of the geographic divisions to obtain outstanding project audit reports.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

United Nations Industrial Development Organization for the financial period 2004 2005

IAMB noted that the unredacted Defense Contract Audit Agency reports covering sole sourced contracts had been made public.

The Advisory Committee recalls that a D 1 post for a Chief of the Peacekeeping Audit Service was provided in the context of the report of the Panel on United Nations Peace Operations to coordinate the activities of 18 resident auditors.

For example, in UNCC claim No. 3011313 the claimant supported his claim for business losses with audited financial statements for the fiscal year 1990 with an audit certificate dated 25 March 1991.

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