The Secretariat collected the information on audit committees during 2004.

The Audit Services Branch of UNFPA requested country offices to submit the required information.

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 Audit Services Branch will also attempt to provide this information for the 2004 project audits.

As at 11 February 2005, 72 per cent of offices had included the information in their audit plans.

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

UNICEF will support the rapid expansion of internal audit coverage of headquarters divisions, including in the area of information technology.

In paragraph 226 of its report, the Board recommended that UNICEF subject all significant information technology projects to a post implementation audit.

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

For 2004, the Branch requested offices to submit the information as part of their 2004 audit plans which were due by 31 October 2004.

Most of the audit recommendations were in the functional areas of programme and project management, financial management, information and communications technology systems and procurement.

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

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.

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 recommendation will be implemented in the context of the audit report of the Office of Internal Oversight Services on information technology management by UNEP.

This additional resource is required to provide audit coverage of the risks associated with the number and complexity of the Fund's information technology systems and with related projects to upgrade the existing information technology capabilities.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Strengthen the role of the audit committee of the board and establish the basic framework of information disclosure for environment, social responsibility and corporate governance (ESG).

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.

Information which is classified as privileged and which the Registrar (or a designated senior official) agrees is required by the Auditor for the purposes of the audit and information classified as confidential shall be made available on application.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service