During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

The Board holds regular coordination meetings with the peacekeeping audit services unit at Headquarters during its audit process.

89. During the period under review, the Audit and Management Consulting Division began 118 audit assignments as follows

The Secretariat collected the information on audit committees during 2004.

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

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

The Board will review the compensating measures during its next audit.

42. Audit services. The provision has been fully obligated to cover the cost of external audit conducted during the reporting period.

The Secretariat provided their comments, which were verified during the interim audit.

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

The Board considered that efforts should be made to increase the audit coverage at the headquarters and field offices. Training 65. During the biennium 1996 1997, Internal Audit has conducted an internal training course for its staff members.

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

An amount of 66,700 is also included for external audit under line item 10 (a), audit services.

An amount of 24,100 is also included for external audit under line item 10 (a) audit services.

19. In procurement, the auditors found that the shortcomings highlighted during a previous audit persisted.

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.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

The UNFPA internal audit will review and verify the data during the third quarter of 2005.

95. During the reporting period, OIOS conducted a management audit of the Security and Safety Service.

(e) Regularity and extent of audit by an independent body

(c) An informal consultation on UNDP and UNFPA audit reports

17. During a previous audit of the United Nations Peacekeeping Force in Cyprus (UNFICYP) in 1996, it was determined that the mission had an excessive number of local staff.

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.

My team had identified the lack of a formal, comprehensive fraud prevention strategy during the previous audit.

During the period, the UNHCR Audit Service issued 138 recommendations, of which 70 were classified as critical.

(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.

5. During a subsequent audit, the audit team noted that, as at 30 May 1997, there were 412 requisitions awaiting procurement action, most of which did not appear to be valid.

In addition, all audit teams of the Board have regular meetings with the resident auditors during mission audits.

The final report on this audit will be submitted to the General Assembly during its fifty third session.

During its consideration of the report the Advisory Committee had an exchange of views with representatives of the Secretary General and with the Audit Operations Committee of the Board of Auditors.

An external audit was something completely separate from and outside the management structures of an organization.

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

The amount allocated was fully obligated to cover the cost of the external audit conducted during the reporting period.

The provision has been fully obligated to cover the cost of the external audit conducted during the reporting period.

C. Audit reports (departments audit subject)

26. During the 1994 1995 biennium, the Audit and Management Consulting Division of OIOS provided 16 audit reports to the Department of Peacekeeping Operations related to aspects of aviation contracts in the missions.

This provides an overview of the tools and processes in place to analyse, track and manage external audit recommendations and corporate audit issues at UNDP.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

(g) An increase of 149,800 for audit costs, owing to the proposed changes in the UN UNJSPF cost sharing arrangements, comprising 141,000 under external audit and 8,800 under internal audit (see paras. 161 and 166, table).

For these, UNHCR therefore had no evidence that an audit had been conducted.

They provided an opportunity to undertake a development audit of the Doha negotiations.

In paragraph 272 of the report, UNFPA agreed with the Board's recommendation that it (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

In paragraph 272, UNFPA agreed with the recommendation of the Board of Auditors to (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

This was especially relevant during the present audit, as a number of audits, reviews, inspections and investigations involved peacekeeping operations.