Review of the internal justice system

B. Review of arrangements for internal audits of the

Internal review of the activities of the secretariat

Draft conclusions proposed by the Chair

United Nations Iraq Kuwait Observation Mission

Report on the session

Report on the internal review of the activities of the secretariat

Review of the Office of Internal Oversight Services

In December 1995, the UNAVEM administration requested an internal review committee, also referred to as the commission , to conduct an internal examination of certain procurement activities.

(b) Reviewing risk management and the internal control system

The internal review showed that initial plans were overly optimistic.

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

2. In December 1995, the UNAVEM administration requested an internal review committee, also referred to as the commission , to conduct an internal examination of certain procurement activities.

The internal auditor continually reviews the accounting and control systems.

This Office has specific departments for human rights and international law, and among its members are found academics specializing in human rights and particularly the rights of the child.

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

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 efficiency reviews also examined some core internal procedures such as documentation planning and preparation, electronic processing of documents and external peer review.

Admission to membership is subject to internal rules and regulations.

Recognizing the need to integrate all elements of internal reviews of efficiency in the Secretariat,

Among the opportunities being examined are opportunities for trade within the health sector.

Draft conclusions on the internal review of the activities of the secretariat

Strengthened capacity of the Office of Internal Oversight Services in audit and investigation

Internal review of the activities of the secretariat (Agenda item 7 (d))

(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 internal review identified the need to reinforce internal communication systems, and enhance consultations and information sharing between the secretariat's programmes.

Initiatives by the secretariat in the context of the internal review of activities

Protocol V is currently under internal review within the U.S. Government.

Both cases are being investigated by the Office of Internal Oversight Services.

During the Board's audit, both the Office of Internal Oversight Services and the Joint Inspection Unit were in the process of performing reviews and inspections at the Department of Peacekeeping Operations.

The UNFPA internal audit will review and verify the data during the third quarter of 2005.

The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the United Nations Board of Auditors during their respective audits.

UNICEF has reviewed and increased the resources for the Office of Internal Audit for 2006.

The evaluation will consist of two main elements a governance and oversight review, to be completed in two phases, and a review of the Office of Internal Oversight Services.

The Unit also provides responses and relevant documentation to internal and external auditors.

Internal reviews to identify remaining areas for urgent action are being carried out on a continuous basis.

The evaluation will consist of two main elements a governance and oversight review, to be completed in two phases, and a review of the Office of Internal Oversight Services.

The Committee may review internal controls and compliance, and has done so for the latter.

External events and internal constraints, in particular the financial crisis, continued to affect Agency operations during the year under review.

Outsourcing will be reviewed pending recommendations of an audit by the Office of Internal Oversight Services on it.

The support account costs as a percentage of total peacekeeping expenditure for the same period has averaged 3.09 per cent.

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.

Having considered also the report of the Office of Internal Oversight Services on the review of the management structure in the civilian staff component of the United Nations Peace Forces,A 51 305.

It should be recalled, however, that the accounts of UNHCR apos s implementing partners are accessible for examination by UNHCR apos s external and internal auditors at all times.

The internal audit manual of the Audit and Management Consulting Division has been substantially revised and is undergoing further review and revision.