Audit and Inspection

(c) Audit and Inspection

Audit report and financial aspects of the Joint Inspection Unit report

A total of 266 audit, investigation, inspection and evaluation reports and management reviews were completed.

Oversight entails a wide spectrum of activities including, inter alia, internal audit, evaluation, inspection, monitoring and performance management.

The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

The Audit Operations Committee had also exchanged information on issues of mutual interest with the Joint Inspection Unit.

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

That is one of the most important elements of inspection and audit in the process of Central Bank on site monitoring.

The Board also coordinates its work with the Joint Inspection Unit and the internal audit services of the United Nations and the funds and programmes.

The UNRWA Audit and Inspection Committee deliberated on this issue in December 2004 and acknowledged that UNRWA followed the predetermined criteria for third party audits.

29.2 The above notwithstanding, the Office has implemented a substantial number of diverse activities in the areas of audit, monitoring, inspection, evaluation and investigation.

58 277. Report of the Joint Inspection Unit on the management audit review of outsourcing in the United Nations and the United Nations funds and programmes

58 277 Report of the Joint Inspection Unit on the management audit review of outsourcing in the United Nations and the United Nations funds and programmes

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

Several established and new posts in the Audit and Management Consulting Division, the Central Monitoring and Inspection Unit and the Investigations Unit were frozen for more than half the biennium.

36. At present, as the Office s inspection and audit reports show, these responsibilities are not adequately carried out in many offices and departments, particularly those concerned with support services.

7. The Advisory Committee welcomes the definition of the following five elements of an internal oversight mechanism (i) audit, (ii) evaluation, (iii) inspection, (iv) monitoring, and (v) investigation.

1.200 Common Services comprises Commissioner General's Office, Legal Services, Audit and Inspection, External Relations, Public Information, Policy Analysis, New York and Geneva Liaison Offices, Administration and Human Resources, and Financial Services.

Protocol Visa ID applications Receiving and inspection Inspection reports

The Office assists the Secretary General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization through monitoring, internal audit, inspection and evaluation and investigation.

During the Board's audit, both the Office of Internal Oversight Services and the Joint Inspection Unit were in the process of performing reviews and inspections at the Department of Peacekeeping Operations.

Inspection and Investigation

Insurance and inspection

Receipt and inspection

Crosswalk between audit observation initiatives and audit observation

The Audit and Inspection Committee considered this recommendation at its meeting held in December 2004 and will be making appropriate recommendations to the Commissioner General after consideration of best practice in this regard.

Inspection is divided into two categories, unit self examination and spot inspection.

(g) Promoting an organization wide culture that accepts the importance and value of the internal audit, inspection and investigation functions and providing executive heads with the assurance that these functions are operating effectively and efficiently.

Audit procedures and results of the additional audit scope

Many States require an official inspection or audit of charities that seek tax exemptions or government grants the Monitoring Team recommends that this obligation be extended to all charities.

6.6.2.19 Inspection and testing

6.6.3.15 Inspection and testing

6.6.4.14 Inspection and testing

Receiving and Inspection Unit

3. Monitoring and inspection

Monitoring and Inspection Unit

11. Reaffirms the role of the Board of Auditors and the Joint Inspection Unit as external oversight bodies, and, in this regard, affirms that any external review, audit, inspection, monitoring, evaluation or investigation of the Office can be undertaken only by such bodies or those mandated to do so by the General Assembly

UNRWA reviewed the terms of reference of the Audit Inspection Committee at a meeting held on 7 December 2004, and a decision was reached not to take up the recommendation of the Board.

Inspection!

Inspection.

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

Accounts and audit

CHAPTER VI SUPERVISION AND INSPECTION

UNHCR INSPECTION AND EVALUATION ACTIVITIES