Internal audit function

One P 4 to work on strategic planning and development of internal policy

It is proposed to strengthen the investigative capacity of OIOS with an additional 57 positions.

Notwithstanding this suspension, the Ministry of the Interior kept one of the Civil Guards on active duty in a senior post.

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

Enterprises with no internal audit function should disclose the reasons for its absence.

45 posts in the Office of Internal Oversight Services (including the transfer of 10 Resident Auditor posts to the support account from mission budgets)

132. Also decides not to establish a P 2 post for the function of Internal Affairs Officer in the Department of Safety and Security of the Secretariat.

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.

127. Decides to redeploy a P 5 post from subprogramme 1, Internal audit, to the Office of the Under Secretary General for Internal Oversight Services, for the function of a Special Assistant to the Under Secretary General at the P 5 level

In order to implement the recommendations contained in paragraphs 30 and 31 of the report of the Special Committee, the Office of Internal Oversight Services would require a total of 93 positions.

Given the potential variation in the internal audit function among enterprises, it is recommended that relevant details of this function be disclosed.

In my previous report (PBC.20 3) I alluded to the establishment of the Office of the Comptroller General (OCG) as being instrumental in strengthening the internal oversight function.

2 additional posts (1 P 5 and 1 P 4) for the Internal Audit Division (New York) (ibid., paras. 204 and 207)

Paragraph 18 of the budget proposal details the proposal for the redeployment of 20 posts paragraph 19 details the redeployment of 11 additional posts to the Information Technology Services Section of the Division of Administration, in response to recommendations made by the Office of Internal Oversight Services.

A new P 5 post is proposed to be established in the Internal Audit Division for a Senior Peacekeeping Resident Audit Coordinator (ibid., para.

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.

The 347 proposed temporary staff positions comprise 73 international staff and 274 national staff positions, inclusive of 15 national officers.

Similar to the Professional category, estimates for salary increases in other duty stations have been calculated on the basis of projected consumer price increases.

In connection with recommendation 9 of OIOS, the General Assembly has approved the post of Project Coordinator at the P 4 level, which continues to biennium 2006 2007.

OIOS has 13 posts for investigation purposes currently funded through the support account for peacekeeping operations as detailed in table 4 below.

In order to effectively address the investigation requirements in peacekeeping operations, OIOS has proposed the establishment of 32 posts to be funded under the support account budget for the period 2005 06 as follows

These included strengthening of the internal oversight function and the development of policies and procedures, albeit in draft format, to address aspects of fraud awareness and the general information and communication technology control environment.

Wish function

User function

Reference

1 D 1, 1 P 5, 1 P 4, 1 FS, 2 NO, 1 NS

1 D 1, 11 P 5, 10 P 4, 8 P 3, 7 P 2,

1 D 1, 3 P 4, 3 P 3, 1 GS (OL),

1 P 5, 1 P 4, 2 P 3, 12 P 2,

3 NS, 1 UNV

2 P 4, 4 P 3, 6 FS, 9 NS

1 D 1, 1 P 5, 3 P 4,

1 ASG, 1 D 1, 2 FS, 4 NS

(34 posts)

1 P 2, 1 GS, 1 NS, 11 NO,

1 P 4, 1 NS, 2 UNV

(12 posts)a

1 USG, 2 D 2, 3 D 1, 7 P 5,

Substantive offices total

Uruguay

Indonesia

3 battalions

Bangladesh, Morocco, Nepal, Pakistan