(viii) Identify appropriate key performance indicators for the performance management of external audit services

Audit of the Investment Management Service investment performance measurement system

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.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Activation of the full audit trail will result in severe degradation of system performance.

Activation of the full audit trail would result in severe degradation of system performance.

Activation of the full audit trail will result in a severe degradation of system performance.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

As well, it was suggested that a periodic audit of the system's performance was recommendable.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para.

The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

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

3. The Board welcomes the implementation of the new audit strategy. However, the Office of Audit and Performance Review received insufficient audit reports for the biennium 1996 1997 and the Board comments on this in more detail in its present report.

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

Accountability for results through independent evaluation Internal and external audit a function assumed by UNDP and A staff performance assessment system that links individual staff performance to organizational and development effectiveness.

The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

423) and plan and implement the audit of headquarters offices (para. 429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

68. The Office of Audit and Performance Review (formerly the Division for Audit and Management Review) has devoted significant audit services and advisory efforts, commensurate with the risks inherent in computer applications. The recent addition of a staff member with extensive computer auditing skills is noteworthy in this regard.

An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

Compliance by country offices with national execution and non governmental organization audit requirements is reflected in the annual performance evaluation of UNFPA Representatives.

97. An audit of programme management showed that internal controls and performance reporting could be strengthened, particularly in the management of extrabudgetary projects.

It is also devising programmes to build capacity of developing countries' audit institutions to engage civil society in auditing performance related to service delivery.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

2. UNDP agreed to review the audit strategy and possible changes required to financial regulation 17.2, concerning the external audit of national execution projects. The audit strategy suggested by the Board of Auditors for the 1996 audit exercise has been implemented as scheduled. The Office of Audit and Performance Review, and the Bureau for Finance and Administrative Services undertook a review of financial regulation 17.2, and concluded that no changes were required.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

(c) Audit of investment performance based on the established benchmark used for comparison and to determine whether the returns meet the objectives of the Fund

78. The performance appraisal system shall be subject to periodic review and audit and comparative statistics should be maintained for review by the General Assembly.

Regional management teams were established and have already begun strengthening systems for regional supervision of country programme management performance, reviewing and ensuring follow up on audit and management reports and developing performance indicators for reporting by all offices.

C. Audit reports (departments audit subject)

(a) A database has been established to monitor certain aspects of the performance of NGO partners, including their ability to submit audit certificates and timely financial reports.

Crosswalk between audit observation initiatives and audit observation

Also requests the Secretary General, in the context of the next performance report, to report any savings or efficiencies resulting from the military operational audit of June 2005

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

Compliance by country offices with nationally executed expenditure and the audit requirements of non governmental organizations has also been reflected in the annual performance evaluation of UNFPA representatives.

Established mechanisms relating to governance include the review and approval by expert intergovernmental bodies of budgets, and their review of performance reports and external and internal audit reports.

In addition, the Associate Administrator chairs the UNDP Oversight Group comprised of the Office of Audit and Performance Review (OAPR), the Evaluation Office and the Operations Support Group.

34. At the time of its 1992 1993 audit, the Board noted that the Office for Project Services did not have performance measures to evaluate the procurement process.

Audit procedures and results of the additional audit scope

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

However, the Board recognizes the concerns expressed regarding the impact on system performance and will therefore follow up this matter during its next audit of UNDP, UNFPA and UNOPS.

The Deputy Executive Director noted that UNICEF intentionally set itself very demanding performance standards and that its audit function was fully transparent to the United Nations Board of Auditors.

(a) A database has been established to monitor certain aspects of the performance of non governmental organization partners, including their ability to submit audit certificates and timely financial reports.

Limited resources prevented the Office from undertaking horizontal performance audits, such as an audit of the activities of the United Nations system on HIV AIDS and the advancement of women.