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.

(Signed) Guillermo N. Carague Chairman, Commission on Audit, Republic of the Philippines Chairman, United Nations Board of Auditors (Lead Auditor)

The main governmental partner of UNHCR had 45 governmental subprojects amounting to 29,701,679, but produced audit certificates for only 2 of them, amounting to 1,189,774, in spite of several reminders.

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

A number of approaches regarding the external audit, such as the need for auditor partner rotation and the avoidance of possible conflicts of interest involved in providing non audit services, can be considered to ensure that external audits serve shareholder and other stakeholder interests in the intended manner.

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

We very much hope to see other donors follow our lead and to see our partner countries, with our support, make a serious effort to reinforce good governance.

Two, make your partner a real partner.

Message number two make your partner a real partner.

Conversely, the slow or delayed redemption of pledges can hinder the pace of implementation, distort the priorities of partner countries and lead to a loss of faith in international support.

During the audit, it was discovered that some of the purchase orders chosen as examples of lead time anomalies did not actually exceed the guidelines based on some interpretations of system dates.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

In 2003, UNHCR disbursed a total of 317.1 million (including 19.4 million paid to intergovernmental and United Nations agencies) to 736 implementing partners for the implementation of 1,566 subprojects, of which 1,056 required submission of an audit certificate by the partner.

In 2003, UNHCR disbursed a total of 317.1 million (including 19.4 million paid to intergovernmental and United Nations agencies) to 736 implementing partners for the implementation of 1,566 subprojects, of which 1,056 required submission of an audit certificate by the partner.

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.

Over the long term, this will lead to improved accuracy of the data in the system in the short term, the audit function has led to an increase in the workload of the staff.

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

Implementing partner deployment scheme

and strategic cooperation partner.