After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

A management organization would assume authority and (a) audit the concessionaires (b) audit FDA (c) collect revenues and pay taxes to the Central Bank and (d) complete reporting (in part to facilitate oversight by civil society).

All the banks have undergone at least one complete audit by the Central Bank and a few specific inspections during the last two years.

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

Iceland praised the very complete audit and advisory work performed by the Office of Internal Oversight Services (OIOS), and encouraged the heads of all departments to follow up the recommendations made by OIOS.

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.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

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

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

The functions of performing reconciliations of the imprest accounts were transferred from the Asia office to headquarters, and the supporting documentation for the biennium 2002 2003, needed to complete the reconciliations, had not been received at the time of the audit.

Instead of quantifying the return, UNOPS has developed a qualitative business case model, based on a series of detailed questions to be answered by the initiative leaders, to monitor the progress of each audit observation and ultimately to ensure complete compliance.

These include the implementation of a web based audit recommendation tracking dashboard (http audit dashboard.undp.org) to manage corporate audit issues, and the establishment of a quality assurance function within the Bureau of Management (BOM) to analyze systemic issues arising from audit observations.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

Chairman, Philippine Commission on Audit

Management summary audit implementation status