Internal audit

Promotion of the accounts

Investigators

We commend the Court for the procedures it has set in motion to ensure its viability and sound management, such as the elaboration of a five year strategic plan, the adoption of a charter for internal audit, and the setting up of the Coordination Council.

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

2. Takes note with satisfaction of the approval of the United Nations Joint Staff Pension Board of an internal audit charter, which recognizes and incorporates policy changes for the Office of Internal Oversight Services of the Secretariat

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.

The model for Charter 08 was Czechoslovakia s Charter 77.

New York Pact

Charter of Ethics

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

Charter of the United Nations

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.