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.

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

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

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

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.

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).

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).

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.

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.

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.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

Following a review of the requirements and the preliminary assessment of the scope of work for the execution of the comprehensive management audit of the Department of Peacekeeping Operations, the Office of Internal Oversight Services plans to include the audits of the supply chain management and construction engineering projects within the requested comprehensive management audit.

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

The Office of the Comptroller General explained that considerable progress has been made and that an audit risk assessment policy had been developed to assist in the compilation of the 2005 IOG work plan.

In paragraph 290 of the report, UNDP agreed with the Board's recommendation that it (a) perform adequate internal audit reviews based on the outcome of a treasury risk assessment and bearing in mind specialist areas (b) involve internal audit in assessing the overall adequacy of the information technology and risk management systems of the UNDP Treasury and (c) require internal audit to report regularly to the Investment Committee on matters relating to Treasury.

4 (a)), UNDP is committed to taking a holistic approach to addressing the recommendations of the Board. As clarified with the Board, 2005 was the first year that the Office of Audit and Performance Review implemented the new requirement for auditors of nationally executed expenditure to provide quantitative assessment of the financial impact of audit opinions.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

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.

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.

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

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service

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.