This role would in practice focus on audit matters.

The Board continued its practice of reporting the results of specific audits through management letters containing audit findings and recommendations to the Administration.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

The Audit and Inspection Committee considered this recommendation at its meeting held in December 2004 and will be making appropriate recommendations to the Commissioner General after consideration of best practice in this regard.

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.

There's no magic it's practice, practice, practice.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

(ii) To undertake a review of the breadth of functions provided by best practice internal audit and oversight functions, to identify any gaps and propose options as to where these functions should best be carried out

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.

These include the implementation of a web based audit recommendation tracking dashboard (http audit dashboard.undp.org) to manage corporate audit issues, and the establishment of a quality assurance function within the Bureau of Management (BOM) to analyze systemic issues arising from audit observations.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

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.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

Chairman, Philippine Commission on Audit

Management summary audit implementation status

(i) Accountability, audit and oversight