Audit of asset management

Audit of fuel management

Audit of court management

Audit of IT management

Audit of ICT management

Management summary audit implementation status

Audit of human resources management

A. Audit and management consulting

Audit and Management Consulting Division

Management audit and consulting section

Internal audit and corporate risk management

Global audit of field security management

Global audit of field security management

Audit of information technology (IT) management

(a) Audit and Management Consulting Division

UNDP management response and audit action plan

Audit of knowledge management of the Department's websites

Management audit of the United Nations recruitment process

EC 48 SC CRP.30 Audit Follow up Financial Management and Programme Management

Global audit of field security management (A 59 702)

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

Audit of the Investment Management Service investment performance measurement system

Global audit of field security management (continued) (A 59 702)

Provide assistance to the Management Review Unit on audit observations

48. Cash management also continued to receive extensive audit attention.

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

Given the role internal audit should play in evaluating and improving risk management and control systems the UNHCR Audit Service embarked, in late 2004, on a risk management pilot project.

Audit of the management systems renewal project post implementation review supply module

Audit of the management systems renewal project post implementation review finance module

90. These audits resulted in 64 audit reports addressed to senior management.

(e) Procedures for communicating audit findings to management would be drawn up.

EC 48 SC CRP.5 Audit Follow up Procurement and Asset Management

The internal audit manual of the Audit and Management Consulting Division has been substantially revised and is undergoing further review and revision.

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

Most audit recommendations were aimed at improving programme and project management, financial management and information and communications technology systems.

(a) Management activities cover the overall policy and planning, organization and audit functions

With weak internal controls and limited audit coverage, many things could go wrong without detection by either management or the Supreme Audit Institution.

(d) UNHCR and the Audit and Management Consulting Division will create a common database on audit communications issued and the status of implementation

UNOPS management used the audit observations to create a comprehensive action plan amenable to ongoing management monitoring of progress achieved.

In addition, the Internal Audit Divisions (I and II) are improving communications policies, audit and administrative procedures, human and financial resources management and training.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

UNOPS management is committed to addressing the underlying problems highlighted in the audit observations.

(ii) Audit of the Integrated Management Information System (IMIS) contract cost (resolution 52 227)

Other key initiatives included strengthening the roles of the MROC (paragraphs 212 and 229) the planned training of managers in corporate risk management building risk management principles into the programme management system audit planning and outcome reporting the implementation of an audit report tracking system to better monitor compliance with audit recommendations and reasons for delay, if any (paragraph 246) and the progressive rollout of audit exception reports (paragraph 193).

52. The Standing Committee had before it a document entitled Audit Followup Financial Management and Programme Management (EC 48 SC CRP.30).