(c) Examine the single audit principle so as to ensure full compliance therewith

With regard to internal audit coverage, it would like to know whether OIOS had hired individuals with the skills needed to examine the highly complex operations of the Fund.

Annual report and audit

(c) Audit and Inspection

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

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.

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.

Examine locally

(i) Accountability, audit and oversight

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

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

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.

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.

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

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.

Web Application Attack and Audit Framework

Internal audit and corporate risk management

Item 13 Internal audit and oversight

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

423) and plan and implement the audit of headquarters offices (para. 429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

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.

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.

Survey results on audit and oversight committees

(ii) Annual audit plan, budget and staffing

UNDP management response and audit action plan

Financial data and reports for audit purposes

Summary of audited activities and audit reports

To enable the Board to carry out its mandate through the integration of audit planning, execution and reporting and to enhance the development of common audit standards and professional practices, an Audit Operations Committee was established comprising three full time Directors of External Audit, located at Headquarters, representing each member of the Board.