(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

Given the role internal audit should play in evaluating and improving risk management and control systems the UNHCR Audit Service embarked, in late 2004, on a risk management pilot project.

The working group was planning to prepare guidelines on auditing and technical notes on risk assessment during the second quarter of 2005.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

The Office of the Comptroller General explained that considerable progress has been made and that an audit risk assessment policy had been developed to assist in the compilation of the 2005 IOG work plan.

Summary of audited activities and audit reports

As a focus area for field audits OIOS reviewed the Medical Insurance Plan (MIP), an area already identified by UNHCR as high risk.

Key feeder systems include statistical and narrative reports from the Atlas helpdesk longitudinal analysis of the results from the Atlas data quality dashboard review of electronic user feedback on the management practice network and review of training evaluation reports and relevant user surveys.

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

Audit costs

The Terms of Reference of the IRM specify that each review phase is composed of two review cycles of five years.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

Audit services 10.0

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

Headquarters audits

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The Audit Services Branch will update the checklist for the 2005 audit exercise.

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.

Systemic issues and trends have emerged from the audited activities of UNHCR's higher risk operations (emergency or large and complex) where UNHCR's visibility is high.

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

Urges UNDP and UNFPA to base their oversight and accountability activities on a corporate risk model and develop risk assessment functions in their audit offices

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

So what are the risks?

The Risk Tsunami

(a) To follow up on the audit recommendations

The Constitution Review Committee was disbanded.

It might give them pause.

Club gave the song a mixed review.

That recommendation is currently under review by the Government.

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

Refugee Review Tribunal cases

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

(a) Audit services 10 000

Reviewed requests for equipment and recommended its procurement.

Tom understands the risks.

D. Hazard pay