Audit of the Post Conflict Assessment Unit

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

Expressing approval for the comprehensive risk assessment exercise, delegations requested detailed information on measures to implement audit recommendations in country offices, and pointed to the need for an audit tracking system and for training national staff in international audit standards.

(d) Promote fraud prevention and the use of self assessment and audit principles, in collaboration with National Committees and UNICEF regional offices

A key change had been the adoption of a risk assessment methodology in the audit planning process.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

These final audit reports provide senior management with an objective assessment of the audited area and inform them about major findings and recommendations.

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

The UNHCR Audit Service and the Inspector General's Office conducted a joint risk assessment of the 2005 tsunami relief project in Sri Lanka.

Its continuous assessment of the Doha round serves as a useful guide to the negotiations and a development audit of related policy options.

In this regard, its Internal Audit Division I and the Investigations Division conducted a joint assessment of the category A and C duplicate payment issue.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

Crosswalk between audit observation initiatives and audit observation

Both the New York and Geneva based Audit Divisions plan to undertake internal quality assessments in preparation for external reviews by professional audit institutes, which will validate the results of the assessment to determine the level of compliance with recommended standards and practices.

Audit procedures and results of the additional audit scope

In addition, OAPR is exploring enhancements of the existing comprehensive audit database system to be used by project staff for NEX audit recommendations in 2006 (paragraph 103) and the inclusion of risk assessment and priority rating of the outcomes of NEX audits (paragraph 111).

(c) Audit costs, which cover both internal and external audit costs.

She assured delegations of UNDP commitment to follow up on recommendations conduct training incorporate analysis of audit issues into risk assessment methods and collaborate with United Nations organizations.

Audit and Inspection

Accounts and audit

As part of its risk based approach to planning its audit coverage of the Pension Fund, OIOS has contracted a major international accounting firm to conduct an enterprise wide risk assessment to identify and categorize risks in order to focus internal audit activities for 2006 and 2007.

Accountability for results through independent evaluation Internal and external audit a function assumed by UNDP and A staff performance assessment system that links individual staff performance to organizational and development effectiveness.

C. Audit reports (departments audit subject)

In paragraph 126, the Board recommended that UNCC and the Office of Internal Oversight Services conduct a joint risk assessment so that a proper audit plan could be developed.

Annual report and audit

(c) Audit and Inspection

Internal audit and oversight

Oversight and audit issues

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

The results of the assessment will be validated by an external reviewer to determine the level of compliance with recommended standards and practices and provide recommendations for enhancing the UNHCR Audit Service.

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).

(a) The Internal Audit Committee should promptly evaluate and resolve any disagreements over audit findings and establish a time frame for the implementation of internal audit recommendations

(i) Accountability, audit and oversight

Tanzania, Exchequer and Audit Department

A. Audit and management consulting

Audit and Management Consulting Division

Management audit and consulting section

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

The Internal Audit Group of the Office of the Comptroller General provides independent and objective assessment of the rationale, adequacy, efficiency and effectiveness of all of UNIDO's operations, including regulations and rules, policies and procedures and processes.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.