The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the United Nations Board of Auditors during their respective audits.

78. Management can also use its internal audit unit to help monitor the effectiveness of internal controls.

OIOS Audit Service

(f) To review and approve the audit work plan of OIOS

OIOS continues to apply a measurement system to rate the effectiveness of the application of key internal controls in audited operations.

Audit of budgetary control

Oversight and audit issues

The internal auditor continually reviews the accounting and control systems.

(i) Accountability, audit and oversight

OIOS, UNHCR Audit Service

Internal audit and oversight

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

Since 2005, following recommendations by the United Nations Board of Auditors, all audits rated at below average or deficient are brought to the attention of the Oversight Committee where the main control failures and emerging risks are highlighted.

Audit of inventory controls of expendables

Item 13 Internal audit and oversight

Strengthen independence of oversight and auditing

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The Supreme Auditor should also audit those structures to assure that controls are adequate to achieve the desired result.

The Board will continue to monitor the matter in its future audits.

Continuing oversight through audits.

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 Board will continue to monitor the adequacy of the reserves in subsequent audits.

(i) To benchmark OIOS against similar audit and oversight bodies

They audits will focus on financial procedures and controls.

(ii) Data and methods for monitoring, verification and audit.

15. The Board will continue to monitor this issue in future audits.

18. The Board will continue to monitor this matter in its future audits.

(c) A system of accounting and auditing standards and related oversight

(on the Board of Auditors and the Office of Internal Oversight Services)

The Office of Internal Oversight Services has intensified its monitoring of the audit workplan, with meetings being convened weekly to review the progress of assignments in accordance with the plan.

UNHCR planned to review at the end of 2005 the activities of the Oversight Committee to keep them in line with audit oversight arrangements at the United Nations Secretariat.

26. The Board will continue to monitor this matter in its future audits.

Internal control has long been of interest to the members of the International Organization of Supreme Audit Institutions (INTOSAI).

The operators shall carry out internal financial control and assistant the investors, the board of supervisors and the intermediary organs to make inspections and audits.

The charges in the first trial were limited to attempts and planning.

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.

A key issue remains the fact that OIOS has had to rely on its auditee for the funding of the audit.

They can be viewed as the minimum acceptable standards for organizations to follow when instituting internal controls and should provide criteria for auditors when auditing the internal control structure.

The audit demonstrated that internal controls in some areas could be strengthened. There was a

Monitoring

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Consolidation of audit, evaluation, control, monitoring, data integrity and other related functions into one Office has resulted in synergies for better and improved oversight coverage of the Organization.

UNHCR planned to review at the end of 2005 the activities of the Oversight Committee to keep them in line with audit oversight arrangements at the United Nations Secretariat.

Implementation rates for audit recommendations of the Implementation rate as at Period covered

OIOS UNHCR audit section