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.

Following previous external audit recommendations on this matter, UNHCR has introduced a new policy on audit certification for implementing partners which will affect projects as of 1 January 2004.

The Office of Internal Oversight Services Internal Audit Division agreed, in its review of audit certification for UNHCR implementing partners, to assist UNHCR by conducting periodic reviews of audit certificates and management letters and to provide advice, if necessary, on what action to take, and UNHCR was to request the Office to do so for the 2004 subprojects.

After more than 10 years of development since 2004, the service certification project in our country had gone through a process of developing from scratch. A series of influential service certification had appeared, including the financial service certification, mother and baby nursing service certification, after sales service certification, electronic commerce service certification, and health care service certification.

Police certification

Verification and certification

Kimberley Process Certification Scheme.

Certification of financial statements

certification and authentication of documents

The certification report shall constitute

It shall inform the project participants, Parties involved and the Executive Board of its certification decision in writing immediately upon completion of the certification process and make the certification report publicly available.

It shall inform the project participants, Parties involved and the Executive Board of its certification decision in writing immediately upon completion of the certification process, and make the certification report publicly available.

The first Block I certification engine, which contained the second oxidizer turbopump certification unit, began testing in October 1994.

Conduct of the certification service provider

Certification was achieved for both ports.

Implementing the Kimberley Process Certification Scheme

Further Implementation of the Certification Scheme

(i) The identity of the certification service provider

Such certification was received on 21 June 2004.

Issues of practical implementation of the Certification Scheme

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.

(b) Basing the scheme primarily on national certification schemes

mter) Promoting the certification of tropical timber producing forests

mter) Promoting the certification of tropical timber producing forests

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Replacing lCERs prior to their expiry date Replacing lCERs where the certification report of the DOE indicates a reversal of net anthropogenic greenhouse gas removals by sinks since the previous certification Replacing lCERs where the certification report has not been provided in accordance with paragraph 33 above.

1. Where a certification service provider provides services to support an electronic signature that may be used for legal effect as a signature, that certification service provider shall

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.