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

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.

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

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

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 Committee understands that primary responsibility has been shifted to the field offices, which are now required to establish annual audit plans, including the timing of the receipt of audit reports and a review of their quality.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

C. Audit reports (departments audit subject)

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

He drew attention to Atlas quality control mechanisms to track audit recommendations and identify common trends, noting that the internal control framework was an evolving document.

Both the New York and Geneva based Audit Divisions plan to undertake internal quality assessments in preparation for external reviews by professional audit institutes, which will validate the results of the assessment to determine the level of compliance with recommended standards and practices.

Crosswalk between audit observation initiatives and audit observation

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.

Audit procedures and results of the additional audit scope

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 President of the Court of Audit can offer, as required by UNIDO, an approach to the auditing of the Organization that is of high technical and professional quality.

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

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.

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

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.

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