Financial data and reports for audit purposes

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

The UNFPA internal audit will review and verify the data during the third quarter of 2005.

In the third quarter of 2005, the UNFPA Audit Services Branch performed an audit of the conversion of data from the integrated management information system (IMIS) to Atlas.

The Investment Management Service will be easily able to use retained historical data from all data sources and will be better positioned to proactively verify data and perform in depth analysis and internal audit.

Given that data integrity is a significant risk at UNOPS, the implementation of an audit trail as a control tool could assist in identifying data errors and irregularities in a timely manner.

UNFPA intends to develop a web based data system accessible by country offices to monitor the implementation of audit recommendations for nationally executed projects.

INSTRAW stated that it had consolidated the data from its old website and posted it on the new website since the audit in December 2004.

The quantification of the financial effect of audit qualifications made in respect of national expenditures requires a complex set of data that must be standardized for analysis.

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.

Regrettably, the Management Systems Renewal Project (MSRP) has not so far provided the data and reports required for audit purposes that were previously available under UNHCR's legacy systems.

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.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports. This is required for sample selection, for assurance as to the completeness and accuracy of data, for variance analysis and for the detection of unusual transactions, trends and or fluctuations in expenditure patterns.

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.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

In paragraph 136 of the report, UNFPA agreed with the Board's recommendation that its internal audit verify the validity and accuracy of journals posted as a result of the data cleansing exercise.

In paragraph 145 of the report, UNOPS agreed with the Board's recommendation that UNOPS internal audit verify the validity and accuracy of journals posted as a result of the data cleansing exercise.

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 regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

Over the long term, this will lead to improved accuracy of the data in the system in the short term, the audit function has led to an increase in the workload of the staff.