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.

Audit of asset management

Audit of fuel management

Audit of court management

Audit of IT management

Audit of ICT management

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

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

(h) Quality management.

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

J. Total quality management

UNDP management response and audit action plan

Partnership management should ensure quality.

There are two terms used in connection with quality management quality control and quality assurance.

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)

Water quality, ecosystem management and disaster prevention

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

OIOS used these survey forms to assess the overall quality of its audit process.

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.

65. This problem was being addressed as part of the quality service initiative of the Office of Audit and Performance Review (formerly the Division for Audit and Management Review). Improvements in the standards of working papers, reports and review were implemented in 1997. The quality service initiative promoted and ensured common understanding and joint ownership of the results whilst adhering to standards for the practice of internal audit.

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.

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.