Having considered the report of the Office of Internal Oversight Services on the global audit of field security management,

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

In 2004, 27 internal audits were held at field level and five were completed at global level.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

Internal audit

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

Internal auditors

1. In 1995, the Office of Internal Oversight Services conducted a management audit of the global cargo and worldwide motor vehicle insurance policies.

Internal audit ratings

Internal Audit Divisions

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

The Office of Internal Oversight Services will prepare a provisional audit workplan for the biennium 2006 2007 on the basis of the results of the global risk assessment and will submit it to management for review before its finalization.

Internal audit function

Global audit of field security management

Article 20 The compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing, while the latter may, in light of the compliance risk monitoring situation, take the initiative to propose suggestions to the former.

Table 1

Table 1 Internal audit ratings

The Management provided the United Nations Board of Auditors and the internal auditor with full and free access to all accounting and financial records

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

Subprogramme 1

Internal audit and oversight

Programme Component B.2.2 Internal Audit

B. Review of arrangements for internal audits of the

The Internal Audit Division I (IAD I), based in New York, consists of the Peacekeeping Audit Service, with resident auditors in 12 peacekeeping and political missions worldwide, the UNCC Internal Audit Division in Geneva, the Headquarters Section, the Field Section and the United Nations Joint Staff Pension Fund Audit Unit.

The recommendations of the United Nations Board of Auditors and the internal auditor are reviewed by the Management.

Item 13 Internal audit and oversight

The internal auditor continually reviews the accounting and control systems.

(a) Self assessed monitoring of programme and organizational performance according to the UNCDF SRF, reported to the Executive Board through the UNCDF results oriented annual report (ROAR)

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

The Department of Safety and Security and the Department of Peacekeeping Operations had accepted all 20 recommendations resulting from the global security management audit.

Global audit of field security management

E. Report on internal audit activities in 2004

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.

Following a review of the requirements and the preliminary assessment of the scope of work for the execution of the comprehensive management audit of the Department of Peacekeeping Operations, the Office of Internal Oversight Services plans to include the audits of the supply chain management and construction engineering projects within the requested comprehensive management audit.

In 1996, some Board members expressed the view that the Fund would benefit most from internal audits that were carried out by an internal audit section established within the Fund secretariat however, the Board decided to maintain the assignment of the internal audit function to OIOS.

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

Internal audit and corporate risk management