III. Initial needs assessment

Audit of the Post Conflict Assessment Unit

They believed that the initial audit observations should be focused in that direction.

An initial audit and periodic audits shall be conducted to the satisfaction of the competent authority.

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

A key change had been the adoption of a risk assessment methodology in the audit planning process.

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.

The inventory review process is conducted in three stages initial check, synthesis and assessment, and individual review.

Following an assessment that the initial budget for the elections was insufficient (see S 2005 124, para.

Expressing approval for the comprehensive risk assessment exercise, delegations requested detailed information on measures to implement audit recommendations in country offices, and pointed to the need for an audit tracking system and for training national staff in international audit standards.

As an initial step in improving compliance, UNHCR has made audit certification mandatory for all programme activities undertaken by implementing partners.

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

An initial assessment of the offers reaffirmed that those tabled in their current form had not put forward meaningful improvements.

(d) Promote fraud prevention and the use of self assessment and audit principles, in collaboration with National Committees and UNICEF regional offices

(b) Desktop study or other means to make an initial assessment of the nature of the continental shelf and its limits

The UNHCR Audit Service and the Inspector General's Office conducted a joint risk assessment of the 2005 tsunami relief project in Sri Lanka.

Its continuous assessment of the Doha round serves as a useful guide to the negotiations and a development audit of related policy options.

These final audit reports provide senior management with an objective assessment of the audited area and inform them about major findings and recommendations.

C. Audit reports (departments audit subject)

Urges UNDP and UNFPA to base their oversight and accountability activities on a corporate risk model and develop risk assessment functions in their audit offices

In this regard, its Internal Audit Division I and the Investigations Division conducted a joint assessment of the category A and C duplicate payment issue.

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.

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

NGOs are now becoming much more actively involved, from the initial assessment and planning stages of an operation through to the implementation and evaluation phases.

An initial assessment of the findings in June indicated that about 40 per cent of the civilian population had suffered some form of sexual abuse.

Based on an initial needs assessment by WHO and UNHCR, Lysol brand disinfectant was chosen from the UNHCR Technical Manual as the most suitable product.

In Model 2, there would be a prior assessment of all elements of the initial bid or of those not to be submitted to the auction, and suppliers would be provided with information on their ranking based on the initial evaluation.

In addition, OAPR is exploring enhancements of the existing comprehensive audit database system to be used by project staff for NEX audit recommendations in 2006 (paragraph 103) and the inclusion of risk assessment and priority rating of the outcomes of NEX audits (paragraph 111).

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).

Audit procedures and results of the additional audit scope

UNICEF has completed the initial assessment and is currently developing the detailed proposal for the introduction of enterprise risk management in conjunction with the organizational review.

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

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.

She assured delegations of UNDP commitment to follow up on recommendations conduct training incorporate analysis of audit issues into risk assessment methods and collaborate with United Nations organizations.

As successor States to the former Yugoslavia were admitted to the United Nations during the scale period 1992 1994, their initial rates of assessment were deducted from the rate of assessment initially assigned to the former Yugoslavia for 1992 1994.

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

The Government placed a high priority on meeting its obligations to the United Nations, although its arrears were largely due to an unfair initial rate of assessment.

An international consultant has conducted an in region initial assessment of the requirements for a database on minefields and mine victims, which is continuing to be developed.

In paragraph 126, the Board recommended that UNCC and the Office of Internal Oversight Services conduct a joint risk assessment so that a proper audit plan could be developed.

As part of its risk based approach to planning its audit coverage of the Pension Fund, OIOS has contracted a major international accounting firm to conduct an enterprise wide risk assessment to identify and categorize risks in order to focus internal audit activities for 2006 and 2007.

Audit opinion

Audit process

Audit opinion

External audit