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

Internal oversight

Monitoring, Evaluation and Consulting Division

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

Internal control and risk management

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.

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.

Internal audit function

Reports of the Office of Internal Oversight Services

Article 34 Internal monitoring

(43 posts) 1 D 1, 1 P 5, 6 P 4, 10 P 3, 3 FS, 10 NS, 12 UNV

The Steering Committee shall submit the report of the review of OIOS to the Under Secretary General for Internal Oversight Services.

(b) Strengthening of the Office of Internal Oversight Services

Review of the Office of Internal Oversight Services

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

We decide that internal oversight shall be strengthened by focusing the expertise and resources of the Office of Internal Oversight Services and by increasing the capacity of the Office to carry out its functions.

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

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.

(b) Reviewing risk management and the internal control system

Source OIOS survey.

OIOS shares that view.

C. Status of Office of Internal Oversight Services recommendations

Approval of the appointment of the Under Secretary General for Internal Oversight Services

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.

(d) We authorize the Office of Internal Oversight Services to examine the feasibility of expanding its services to provide internal oversight to United Nations agencies that request such services in such a way as to ensure that the provision of internal oversight services to the Secretariat will not be compromised.

The work of the Internal Oversight Group is focused on the activities normally associated with internal auditing.

(a) Enterprise risk management and internal control framework

Enhancing the internal oversight mechanisms in operational funds and programmes

C. Efforts to strengthen the Office of Internal Oversight Services

OIOS recommends the following

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

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.

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.

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

(a) The level of operational and managerial independence from the management of the organizations and the appropriate oversight apparatus for OIOS

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.

1. Notes with appreciation the work of the Office of Internal Oversight Services

1. Notes with appreciation the work of the Office of Internal Oversight Services

Having considered the following reports of the Office of Internal Oversight Services

(Signed) Dileep Nair Under Secretary General for Internal Oversight Services

Report of the Secretary General on the activities of the Office of Internal Oversight Services

Report of the Office of Internal Oversight Services on the audit of the International Research and Training Institute for the Advancement of Women

(Signed) Dileep Nair Under Secretary General for Internal Oversight Services

OIOS Audit Service