Internal audit

Promotion of the accounts

Investigators

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

Internal audit ratings

v. Appointment of an External Auditor

Table 1 Internal audit ratings

Internal audit function

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(i) Information necessary to the correct interpretation of the accounts

4 (e) Appointment of an External Auditor

But the next one will probably lead to a serious settling of scores.

Chairman, Philippine Commission on Audit

The Auditor General of the Republic of South Africa

Internal audit and corporate risk management

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

A summary of the audited accounts and balance sheet shall thereafter be published.

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

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

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

Auditor General of the Republic of South Africa

Comment by the Administration. The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

(Signed) Guillermo N. Carague Chairman of the Board Chairman, Philippine Commission on Audit

First President of the Court of Accounts of France

First President of the Court of Accounts of France

The internal control systems and financial records are subject to reviews by the Office of the Comptroller General and the External Auditor during their respective audits.

MS. EVA LINDSTRÖM, AUDITOR GENERAL OF SWEDEN

E. Report on internal audit activities in 2004

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

(a) The base figure for the calculations would initially be 2,700 posts

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

The Meeting of States Parties shall appoint an Auditor, which may be an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title.

The status of the implementation of external and internal audit recommendations was reported regularly to the Oversight Committee.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

(Signed) Philippe Séguin

First President of the Court of Accounts of France

The Secretariat provided their comments, which were verified during the interim audit.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

A further 2 per cent had other professional qualifications such as certified public accounting.

29.18 The responsibility for this subprogramme is vested in the Internal Audit Divisions I and II, headquartered in New York and Geneva, respectively.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

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.

The work of the Internal Oversight Group is focused on the activities normally associated with internal auditing.