E. Report on internal audit activities in 2004

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

Internal audit

Internal audit ratings

Internal audit function

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

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.

Subprogramme 1 Internal audit

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

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The Director of the Internal Audit Division of the Office of Internal Oversight Services introduced the report of that Office (A 60 288).

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

Table 1 Internal audit ratings

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid 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.

Programme Component B.2.2 Internal Audit

Internal audit and corporate risk management

Item 13 Internal audit and oversight

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.

Having considered the report of the Office of Internal Oversight Services on the global audit of field security management,

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.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

In paragraph 290 of the report, UNDP agreed with the Board's recommendation that it (a) perform adequate internal audit reviews based on the outcome of a treasury risk assessment and bearing in mind specialist areas (b) involve internal audit in assessing the overall adequacy of the information technology and risk management systems of the UNDP Treasury and (c) require internal audit to report regularly to the Investment Committee on matters relating to Treasury.

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

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

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

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.

58 258. Report of the Office of Internal Oversight Services on the audit of the establishment and management of mission subsistence allowance rates

Report of the Office of Internal Oversight Services on the audit of the International Research and Training Institute for the Advancement of Women

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

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

The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

In paragraph 286 of the report, UNFPA agreed with the Board's recommendation that it (a) follow up systematically the implementation of internal audit recommendations (b) ensure that all recommendations and the follow up actions taken were recorded in the audit database and (c) continue to task the internal audit section with monitoring the follow up action of the geographic units.

Takes note of the report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts 4

The recommendation will be implemented in the context of the audit report of the Office of Internal Oversight Services on information technology management by UNEP.

(d) Assessing the adequacy and effectiveness of internal and external audit services

58 279. Report of the Office of Internal Oversight Services on the audit of the Investment Management Service of the United Nations Joint Staff Pension Fund

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

Annual report and audit

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.