(ii) Annual audit plan, budget and staffing

An amount of 105,300 is provided for external audit services under budget line 10 (a), annex I.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

Activities included the development of gender strategies, gender audit and budget methodologies, mainstreaming gender in planning processes and reviewing legislation.

95. According to the draft medium term audit plan, risk rates have been assigned to UNHCR field offices and country programmes. An audit cycle and budget in terms of number of days have been planned for each office programme. The regular audit cycle is every four years. For most regional offices, the audit cycle is two years.

C. Audit reports (departments audit subject)

I.11. The Advisory Committee notes that the resources proposed for external audit under section I of the proposed programme budget amount to 10,428,800. In addition, as indicated in section 28 of the proposed programme budget, the resources proposed for internal audit are estimated at 16,469,600 for the biennium 1998 1999. The Committee was, however, not able to ascertain the total amount allocated for audit purposes in the individual peacekeeping operations.

Administrative audit costs chargeable to the United Nations regular budget are estimated at 102,400 those relating to the administrative audit of the Fund are budgeted at 204,800 and those to cover the audit of investment operations are also estimated at 204,800 and budgeted under the investment costs of the Fund.

The Office proposes to include those audits in the comprehensive management audit and to utilize the foreseen resources in the support account budget towards the resource requirements for the comprehensive management audit of the Department of Peacekeeping Operations.

Crosswalk between audit observation initiatives and audit observation

The Secretary Chief Executive Officer introduced the document and addressed each of the three components of the budget, namely administrative, investment and audit costs.

The audit budget for 2005, including the cost of the resident auditor for the Sudan and Burundi operations, amounts to some US 2.8 million.

Audit procedures and results of the additional audit scope

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

Moreover, the 18,400 requested under Travel for audit of the Rwanda Tribunal by OIOS might not be justified, as OIOS had its own travel budget.

Mr. Carague, as Chairman of the Commission of Audit the supreme audit institution of the Philippines possesses the highest level of professional competence, having also served as Secretary of Budget and Management during the term of the former President, Corazon C. Aquino.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Audit opinion

Internal audit

Audit Division

XVI. Audit

Audit services.

Audit services.

34. Audit.

Audit services.

26. Audit.

19. Audit.

Audit Opinion

(c) Audit costs, which cover both internal and external audit costs.

Table 10. Summary by object of expenditure External audit Internal audit

Replace the words 400 audit reports with the words 432 audit reports .

The Standing Committee approved, for submission to the General Assembly, the proposed budget estimates of 108,552,700, comprising administrative costs ( 57,439,000), investment costs ( 49,393,100) and audit costs ( 1,720,600).

UNMIL also continues to support the efforts of the Governance Reform Commission to transform the General Audit Office into a fully autonomous institution with its own budget.

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit