Annual report and audit

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

Audit report and financial aspects of the Joint Inspection Unit report

E. Report on internal audit activities in 2004

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

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

As a result of its follow up audit, OIOS originally formulated six recommendations in its draft report concerning the strategic, programmatic, financial and administrative management of INSTRAW.

The Department of Management s response to the draft audit report confirmed in several instances that the Insurance Section s approach to protecting the Organization s interests is indeed reactive.

This relationship can be developed by including internal audit observations and recognizing their contributions in the external audit report when appropriate.

The report is divided in two parts, one covering the audit of financial issues and the other the audit of management issues.

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

2. The present report includes the audit results on the policies covering

The survey forms could add value by providing constructive comments on the audit report and the audit process followed by the resident auditor.

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

Draft report

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

Draft global report

3. Draft report

53. During the reporting period, OIOS also conducted a comprehensive audit of the Voluntary Trust Fund for Assistance in Mine Clearance and will report on the results of this audit in its next annual report.

They requested the status of efforts to recruit an Audit Section Chief, and sought a management response to the internal audit report at a future session.

Draft report of recommendations

The audit report describes a confused situation of competing agencies whose mandates overlap and which report differing cocoa volumes and revenue.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

C. Audit reports (departments audit subject)

An external audit conducted in February 2004 had concluded with a letter from the management, sent in March, and the final report was received in May from the Internal Audit Division of the Office of Internal Oversight Services, after an audit carried out in 2003 had resulted in a series of management activities designed to comply with recommendations contained in the report on that audit.

3. The Board welcomes the implementation of the new audit strategy. However, the Office of Audit and Performance Review received insufficient audit reports for the biennium 1996 1997 and the Board comments on this in more detail in its present report.

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.

Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees.

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

Report of the Office of Internal Oversight Services on the audit of the commercial insurance programmes

Report of the Office of Internal Oversight Services on the audit of the use of consultants

We concur with this recommendation and appreciate that the audit report acknowledges the progress already made.

43. The Board has commented on this subject in the present report. Chapter II Audit opinion

Report of the Office of Internal Oversight Services on the audit of the employment of retirees

(a) Report and draft decisions