The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

The money withheld would be released to the contractor after a close out audit of the project.

While possible, the Panel considered that close scrutiny of the audit working papers and procedures was warranted.

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

21. During the biennium the Board of Auditors had maintained close cooperation with the Office of Internal Oversight Services and the internal audit services of the various organizations, thus ensuring the coordination of audit activities.

UNHCR's internal audit plan is developed in close consultation with management, the Oversight Committee, the Inspector General's Office and the United Nations Board of Auditors.

Audit procedures and results of the additional audit scope

The Administration further stated that in response to past audit recommendations, it had made every effort to obtain outstanding project reports in order to close the completed projects.

C. Audit reports (departments audit subject)

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

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

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

6. The Advisory Committee discussed the audit assignments with the Audit Operations Committee.

Crosswalk between audit observation initiatives and audit observation

Audit the Fed?

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

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

We believe that our audit provides a reasonable basis for the audit opinion.

Close the gates! Close the gates!

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.

Audit of the Mission

Audit of the Institute

Audit of the Institute

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

Efforts to strengthen the audit functions have been undertaken, including the establishment of an Audit Committee.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Audit opinion

Internal audit

Audit Division

XVI. Audit