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.

And nowhere does the quality of an education system exceed the quality of its teachers.

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.

Activation of the full audit trail will result in severe degradation of system performance.

Activation of the full audit trail would result in severe degradation of system performance.

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

External audit welcomes this initiative to modernise the procurement system, which should carry significant benefits.

Activation of the full audit trail will result in a severe degradation of system performance.

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

The audit recommendation tracking dashboard (see illustration on page 8) is part of the overall strategy for a more effective, transparent system for tracking and managing audit recommendations.

In the third quarter of 2005, the UNFPA Audit Services Branch performed an audit of the conversion of data from the integrated management information system (IMIS) to Atlas.

The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

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).

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

The Board recommended also that UNFPA evaluate the possibility of using the Comprehensive Audit Recommendation Database System to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

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

Improving the quality and coordination of support provided by the United Nations system

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

1.92 100 per cent of UNRWA schools will have implemented the Quality Assurance System.

Improving the quality and coordination of the support provided by the United Nations system

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.

UNFPA, together with UNDP, is reviewing the possibility of utilizing the web based Comprehensive Audit Recommendation Database System, which is accessible by country offices, to monitor the implementation of audit recommendations in respect of nationally executed projects.

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.

An audit report was not a management scorecard. Rather, it acted as an early warning system that identified and assessed potential risks.

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.

The Board also recommended, and UNDP agreed, that it evaluate the feasibility of extending the comprehensive audit recommendation database system to include monitoring of the status of implementation of audit recommendations made by the nationally executed expenditure project auditors.

Portugal was able to consolidate its fragmented school system, raise quality and improve equity, and so did Hungary.

In Viet Nam, UNICEF support resulted in a strengthened monitoring system and the development of water quality standards.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

UNFPA intends to develop a web based data system accessible by country offices to monitor the implementation of audit recommendations for nationally executed projects.

Although the Atlas facility provides for the entry of correspondence and notes in the system to explain these overruns, there were no such entries in the system that could be verified during the audit.

The Ontario public school system offers quality education to all Ontario residents without discrimination on a non denominational basis.

Good practice covers choice of estimation methods appropriate to national circumstances, quality assurance and quality control at the national level, quantification of uncertainties, and data archiving and reporting to promote transparency Quality control (QC) is a system of routine technical activities to measure and control the quality of the inventory as it is being developed.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division