The Audit Services Branch will update the checklist for the 2005 audit exercise.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

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.

Table 1 shows the ratings used by their respective audit services.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

(d) Assessing the adequacy and effectiveness of internal and external audit services

For 2004 the cost of audit services was approximately US 2.1 million.

This guideline will be communicated by the Audit Services Branch to country offices.

Strengthened capacity of the Office of Internal Oversight Services in audit and investigation

The UNFPA Audit Services Branch sends reminders regularly and has enlisted the assistance of the UNFPA geographical divisions to obtain outstanding project audit reports.

UNHCR agreed with the Board's recommendation to invite the Office of Internal Oversight Services to liaise with other United Nations audit services so as to harmonize internal audit ratings, in order to allow comparability among organizations.

UNHCR agreed with the Board's recommendation to invite the Office of Internal Oversight Services to liaise with other United Nations audit services so as to harmonize internal audit ratings, in order to allow comparability among organizations.

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

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

Action plans are entered in a database maintained by the UNFPA Audit Services Branch.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

The Audit Services Branch has sent reminders on a regular basis and has enlisted the assistance of the geographic divisions to obtain outstanding project audit reports.

The UNFPA Audit Services Branch will communicate the guidelines, applicable from 2006, to country offices.

For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

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.

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

The Audit Services Branch will send reminders to the offices which have not yet submitted them.

Action plans are captured in a database upon receipt and maintained by the Audit Services Branch.

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

Several United Nations internal audit services have introduced such ratings to provide an overview of their reports.

1.200 Common Services comprises Commissioner General's Office, Legal Services, Audit and Inspection, External Relations, Public Information, Policy Analysis, New York and Geneva Liaison Offices, Administration and Human Resources, and Financial Services.

The increase also relates to higher than estimated external audit costs ( 75,300) partially offset by decreased requirements under other contractual services ( 37,500), including Internet services, medical consultants and contractual security services.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

Furthermore, in light of UNIDO's limited financial resources for external audit costs, the Philippines Commission of Audit was ready to modify its proposed audit fee, but without in any way compromising the quality of services Mr. Carague and his team intended to render.

Supports the continued strengthening and reorganization of the internal audit and oversight services of UNDP, UNFPA and UNOPS

The Audit Services Branch has established a risk based database which will be updated on a regular basis.

In the last quarter of 2005 the Office of Internal Oversight Services was to audit the liquidation activities.

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

The UNFPA Audit Services Branch will communicate these guidelines to country offices and monitor compliance with the guidelines.

B Report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions

B Report of the Office of Internal Oversight Services on the audit of safeguarding air safety standards while procuring air services for the United Nations peacekeeping missions

On UNHCR's request, the Office of Internal Oversight Services has already initiated appropriate steps to implement this recommendation in consultation with internal audit services of other agencies.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Having considered the report of the Office of Internal Oversight Services on the global audit of field security management,

The remainder covers the cost of the provision of audit, payroll, investment, and treasury and accounting services by UNOG.

Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)