OIOS assumes the internal audit function for UNHCR on the basis of a Memorandum of Understanding concluded on 24 July 2001.

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.

The Board is planning to widen its audit coverage at the State Oil Marketing organization.

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.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

To enable the Board to carry out its mandate through the integration of audit planning, execution and reporting and to enhance the development of common audit standards and professional practices, an Audit Operations Committee was established comprising three full time Directors of External Audit, located at Headquarters, representing each member of the Board.

If not resolved, this issue will create a major impediment to the proper planning and execution of audit assignments, particularly for field audits.

My team conducted a strategic planning visit during November 2004 aimed at developing the audit strategy for the biennium, and performed the detailed planning in order to update their knowledge of the organisation's business and related systems.

Other key initiatives included strengthening the roles of the MROC (paragraphs 212 and 229) the planned training of managers in corporate risk management building risk management principles into the programme management system audit planning and outcome reporting the implementation of an audit report tracking system to better monitor compliance with audit recommendations and reasons for delay, if any (paragraph 246) and the progressive rollout of audit exception reports (paragraph 193).

Memorandum of understanding

Secretariat Memorandum, paras.

Secretariat Memorandum, paras.

Secretariat Memorandum, paras.

Secretariat Memorandum, para.

Secretariat Memorandum, para.

Memorandum of understanding.

Memorandum of Understanding between

Memorandum by the Secretary General

Secretariat Memorandum, pp. 54 58.

See the Secretariat Memorandum, paras.

Memorandum by the Secretary General

The memorandum of understanding was adopted before the implementation of the Enterprise Resource Planning software it was not amended and did not deal with the amounts advanced from UNHCR to UNDP for payments in the field.

Aware that the United Nations and the Organization of American States signed a memorandum of understanding on 3 November 2004 concerning the provision of assistance for the planning, organization and monitoring of the elections in Haiti,

In 2003 OHCHR and UNESCO signed a memorandum of understanding with the aim of strengthening cooperation with each other, consulting each other regularly on matters of common interest and cooperating in planning and implementing their activities.

As part of ongoing efforts to strengthen internal governance and control mechanisms, a planning and budget advisory committee, an audit committee and an information and communications technology (ICT) steering committee were established.

Secretariat Memorandum, para. 33 (footnotes omitted).

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.

Memorandum by the Secretary General (A 59 683)

For the purpose of this Memorandum of Understanding

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service