Universal Security Audit Programme (USAP)

Programme Component B.2.2 Internal Audit

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

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

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

Under the Universal Security Audit Programme (USAP) 64 States have already been audited.

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

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.

In paragraph 236 of the report, UNDP agreed with the Board's reiterated recommendation that it revise its programme of internal audit work to include an appropriate level of coverage of financial procedures and controls at headquarters.

Programme of work.

Programme of work

Programme of work

(b) Key Policy Work Account Work programme account

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

Review of the work programme Draft programme budget for

Work programme for 2005

Provisional Programme of Work

The Doha work programme

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

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.

Work programme of the Bureau

Agenda and programme of work

UNCITRAL expanded programme of work

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.

Draft programme of work for 2005

Implementation of the programme of work

Programme of work of the Committee

Programme for acquiring work experience (stage)

PROGRAMME OF WORK 15 and 16

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).

Review of the work programme Draft programme budget for the biennium 2006 2007

Review of the work programme Draft programme budget for the biennium 2006 2007

C Programme of work of the Committee

General theme, agenda and programme of work

Basic programme of work of the Council

Basic programme of work of the Council.

Work programme of the Counter Terrorism Committee

The Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

Audits should be conducted by an independent body. Recommendations for any needed programme modifications should be included as a part of all audit reports.

Most of the audit recommendations were in the functional areas of programme and project management, financial management, information and communications technology systems and procurement.

Approved programme of work and budget for 2005

The programme of work as presented is provisional.