OIOS Audit Service

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

(f) To review and approve the audit work plan of OIOS

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

(c) Establishment of an effective mechanism to strengthen oversight in regard to the implementation of audit recommendations.

(h) To assess the work of OIOS, and the effectiveness and objectivity of the internal audit process

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.

Takes note of the report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts 4

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)

58 258. Report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.

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

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

The IOG has indicated that the use of CAATS would be considered within the limits of its resources.

The present report could not be submitted prior to the deadline because the review had not been concluded at that time.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

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

In addition, the expertise, capacity and resources of the Office of Internal Oversight Services on audit and investigations would be significantly strengthened.

B Report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions

UNODC internal observations are shared with OIOS before audit visits to UNODC field offices are undertaken

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

Since May 2005, UNHCR's Oversight Committee systematically reviews all internal audit reports with below average rating.

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.

Having considered the report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates, See A 56 648.

1. Takes note of the report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates See A 56 648.

(a) The expertise, capacity and resources of the Office of Internal Oversight Services in respect of audit and investigations will be significantly strengthened as a matter of urgency

A 60 378 Item 132 Report of the Secretary General on the activities of the Office of Internal Oversight Services Report on the implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions Report of the Secretary General A C E F R S

At this critical juncture, the Office of Internal Oversight Services conducted an audit of the Investment Management Service and found a number of deficiencies that required urgent action.

The Department of Peacekeeping Operations was supporting numerous simultaneous audits and reviews of mission headquarters and field missions by United Nations oversight bodies.

Takes note of the report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions 3

The Under Secretary General for Internal Oversight indicated that the support costs were related mainly to auditing services, however, and that investigation services were charged at cost.

The Governing Council also took note of the final audit report of the Office of Internal Oversight Services and did not direct the secretariat to take any further action with respect thereto.

Comment by the Administration. The Office of Internal Oversight Services has intensified its monitoring of the audit workplan, with meetings being convened weekly to review the progress of assignments in accordance with the plan.

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).

Having considered the report of the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures and the note by the Secretary General transmitting his comments thereon,

OIOS seeks regular feedback from managers on their satisfaction with the audit services provided and on potential areas for further improvement.

Having considered the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund,See A 58 81.

1. Takes note of the report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund See A 58 81.

The President We now turn to the draft decision, entitled Report of the Office of Internal Oversight Services on the review of the United Nations International Research and Training Institute for the Advancement of Women .

(u) Note by the Secretary General transmitting the report of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff (A 58 704)

(tt) Note by the Secretary General transmitting his comments on the report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698 Add.1)