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.

External audit welcomes this initiative to modernise the procurement system, which should carry significant benefits.

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

The audit recommendation tracking dashboard (see illustration on page 8) is part of the overall strategy for a more effective, transparent system for tracking and managing audit recommendations.

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 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.

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).

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

The Board recommended also that UNFPA evaluate the possibility of using the Comprehensive Audit Recommendation Database System to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

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

UNFPA, together with UNDP, is reviewing the possibility of utilizing the web based Comprehensive Audit Recommendation Database System, which is accessible by country offices, to monitor the implementation of audit recommendations in respect of nationally executed projects.

An audit report was not a management scorecard. Rather, it acted as an early warning system that identified and assessed potential risks.

The Board also recommended, and UNDP agreed, that it evaluate the feasibility of extending the comprehensive audit recommendation database system to include monitoring of the status of implementation of audit recommendations made by the nationally executed expenditure project auditors.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

UNFPA intends to develop a web based data system accessible by country offices to monitor the implementation of audit recommendations for nationally executed projects.

Although the Atlas facility provides for the entry of correspondence and notes in the system to explain these overruns, there were no such entries in the system that could be verified during the audit.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

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.

In addition, OAPR is exploring enhancements of the existing comprehensive audit database system to be used by project staff for NEX audit recommendations in 2006 (paragraph 103) and the inclusion of risk assessment and priority rating of the outcomes of NEX audits (paragraph 111).

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.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

To promote accountability, after commissioning a full and independent review of our oversight and management system, I will present a blueprint for an independent oversight audit committee.

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