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

of the Office of Internal Oversight Services

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

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

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.

In conclusion, the African Group was encouraged by the collaboration between the oversight bodies in the planning of audit activities.

(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.

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

(h) Interim measures to strengthen the capacity of the Office of Internal Oversight Services (OIOS) in audit and investigations pending the results of the evaluation of OIOS

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

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.

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.

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.

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

(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

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.

Operational challenges OIOS is in the process of implementing the electronic working papers system to automate and enhance the audit process.

The Board recommends that the Administration continue to pursue and formalize the concept of integrated mission partnerships, determine their function, structure and role as well as finalize guiding principles, policies, and guidelines to govern integrated missions.

(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

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.

(h) Report of the Office of Internal Oversight Services on the audit of the International Research and Training Institute for the Advancement of Women (A 60 281)

The Director, Division for Oversight Services, stated that UNFPA would work with its sister agencies on standardizing audit ratings.

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.

(c) MAS was incorporated into IAD, which was renamed the Audit and Management Control Division (AMCD).

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