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

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

(d) Assessing the adequacy and effectiveness of internal and external audit services

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 Fund of UNDCP and programme support cost are audited by the Office of Internal Oversight Services of the Secretariat and the Board of Auditors.

28. Audit services

(on the Board of Auditors and the Office of Internal Oversight Services)

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 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.

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.

Under the newly established internal audit charter of the United Nations Joint Staff Pension Fund,19 OIOS has a contractual relationship to provide internal audit services for the global operations of the Fund, which in 2004 served more than 88,000 participants from 21 member organizations.

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

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.

As regards financial matters, the budget exercise would fall entirely within the purview of COP and its Secretariat, while the UN would provide accounting services, expenditure control and internal and external audit.

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.

Implementation rates for audit recommendations of the Implementation rate as at Period covered

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

A provision of 600,000 is made for auditing, investigation and oversight services provided by OIOS, as well as the reimbursement of costs incurred by the Board of Auditors for auditing the Fund of UNDCP.

Programme B.2 Comptroller General, Internal Oversight and Evaluation Services 33

He also welcomed the proposed strengthening of the internal audit function in the Office of Internal Oversight Services.

The Under Secretary General for Internal Oversight indicated that the support costs were related mainly to auditing services, however, and that investigation services were charged at cost.

Implementation rates for audit recommendations of the Office of Internal Oversight Services

Internal Services

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

A number of approaches regarding the external audit, such as the need for auditor partner rotation and the avoidance of possible conflicts of interest involved in providing non audit services, can be considered to ensure that external audits serve shareholder and other stakeholder interests in the intended manner.

The Director of the Internal Audit Division of the Office of Internal Oversight Services introduced the report of that Office (A 60 288).

17. On the subject of arrangements for internal audit of the Fund s operations,14 the Board agreed to continue with the Office of Internal Oversight Services as the Fund s internal auditors at least until the end of the biennium 2000 2001.

Internal auditors

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

For example, Internal Audit Divisions I and II have initiated assessments of their operations, as mentioned below, which will be completed in the coming months.

In addition to the start up funds provided from the support budget, additional funding from other resources will be needed for full implementation.

The internal control systems and financial records are subject to reviews by the Office of the Comptroller General and the External Auditor during their respective audits.

Internal audit ratings

Internal Audit Divisions

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

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.

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

Report of the Office of Internal Oversight Services on the audit of the use of consultants

We take care of your auditing.

Internal server error.

Internal Error in Server

The Board had taken note of the Advisory Committee s request for the Board to monitor the implementation of the Memorandum of Understanding between the Office of Internal Oversight Services and UNHCR concerning the provision of Internal Audit services and to report on the adequacy of the arrangement.