The additional resources required for the execution of the comprehensive management audit of the Department of Peacekeeping Operations are presented below

Article 20 The compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter.

Follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions

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

(j) Report on the audit of the policies and procedures for recruiting staff for the Department of Peacekeeping Operations,See A 57 224.

The Office proposes to include those audits in the comprehensive management audit and to utilize the foreseen resources in the support account budget towards the resource requirements for the comprehensive management audit of the Department of Peacekeeping Operations.

Having further considered the notes by the Secretary General transmitting the reports of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff and on the follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions,

Having further considered the notes by the Secretary General transmitting the reports of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff and on the follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions,

IAMB has been briefed by a representative of the United States Department of Defense, who provided additional clarifications regarding the status of the audit.

The following is a preliminary list of topics and areas that will be audited and reviewed as part of the comprehensive management audit of the Department of Peacekeeping Operations

The Board examined how the Department of International Protection defined priorities, promoted refugee laws and managed country and legal information and analysis. It included an audit of the Refworld management.

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.

Consequently, a net additional provision of 235,000 would be required for the 2005 06 support account budget, under consultancy, for the execution of the comprehensive management audit of the Department of Peacekeeping Operations.

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.

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.

(u) Note by the Secretary General transmitting the report of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff (A 58 704)

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

(b) Audit of construction engineering projects in peacekeeping operations and a review of the engineering section of the Department of Peacekeeping Operations, planned to be carried out by a consultant for a total of 15,000.

In paragraph 239 of the report, UNRWA agreed with the Board's recommendation that all cases of fraud and presumptive fraud be reported to the Audit and Inspection Department in a timely manner and that the Department maintain an updated database of all such matters as part of the UNRWA fraud prevention plan.

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.

(b) Two telecommunication experts. Two individual consultants will be employed for a period of approximately two months each to audit the telecommunication assets and related resources of the Department of Peacekeeping Operations and the field missions

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