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.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

Donors will need to ensure that a credible audit and quality control mechanism is introduced to maintain public confidence.

Furthermore, in light of UNIDO's limited financial resources for external audit costs, the Philippines Commission of Audit was ready to modify its proposed audit fee, but without in any way compromising the quality of services Mr. Carague and his team intended to render.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

(d) The existing quality assurance function will continue to advise the management team on emerging audit trends, root cause analysis and possible actions

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

In line with the increasing focus on improving organizational effectiveness and responsiveness to audit recommendations, UNDP recently established the quality assurance function currently embedded in the structure of BOM.

The IIA standards require a quality assurance and improvement programme to be developed and maintained, to cover all aspects of the internal audit activity and to continuously monitor its effectiveness.

A consultant on government regulation of vaccine and biological product development presented aspects and procedures of inspecting and auditing biotechnology and vaccine facilities through paper audit, quality assurance verification and interviews.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

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.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

In paragraph 232, the Administration agreed with the Board's recommendation that it establish a written information and communications technology quality plan, based on the Control Objectives for Information and Related Technology (COBIT) audit guidelines for planning and organization, and consider customizing the operations in accordance with the standard COBIT quality assurance approach or framework adopted.

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

UNICEF continued to strengthen the alignment of audit criteria to organizational performance, including the development of guidelines for information technology management, quality assessment of country office annual reports and auditing of UNICEF involvement in United Nations common services.

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.

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