A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

(f) To review and approve the audit work plan of OIOS

The Supreme Audit Institution should develop procedures for assessing the internal audit unit s work to determine the extent to which it can be relied upon.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

C. Audit reports (departments audit subject)

(h) To assess the work of OIOS, and the effectiveness and objectivity of the internal audit process

Our value added work, in turn, has been scheduled to take place at various stages of the audit.

Crosswalk between audit observation initiatives and audit observation

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

Without satisfactory controls, management may not detect serious errors and irregularities and the work of the Supreme Audit Institution becomes more difficult because of the increased need for audit scope, staff and time.

The Director, Division for Oversight Services, stated that UNFPA would work with its sister agencies on standardizing audit ratings.

The strengthening of the audit planning, preparation and follow up has the following implications for the programme of work

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.

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

Recognizing that an audit of the work of the International Civil Service Commission has not been undertaken since its establishment,

85. The Supreme Audit Institution also needs to develop a good working relationship with the internal audit units so that experience and knowledge can be shared and the work of each can be supplemented and complemented.

Upon enquiry, the Committee was informed by the Audit Operations Committee that the 5 per cent improvement was due largely to work done by the Board s own auditors in tracking down expenditure and obtaining audit reports.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Audit opinion

Internal audit

Audit Division

XVI. Audit

Audit services.

Audit services.

34. Audit.

Audit services.

26. Audit.

19. Audit.

Audit Opinion

(c) Audit costs, which cover both internal and external audit costs.

Table 10. Summary by object of expenditure External audit Internal audit

However, as at the date of the OIOS audit, the work on the improvements of the fan systems had not started.

Replace the words 400 audit reports with the words 432 audit reports .

Internal audit ratings