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

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

The internal review showed that initial plans were overly optimistic.

It is expected that the review will require three months. It will be conducted through a broad consultative process, including both the United Nations and external expertise.

Internal audit

The Supreme Audit Institution should develop procedures for assessing the internal audit unit s work to determine the extent to which it can be relied upon.

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

Internal auditors

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 Supply Section monitored fuel operations at all peacekeeping missions.

There have been five internal audit examinations of the administrative functions of the Fund but, with the exception of the overall annual audit carried out by the Board of Auditors, it appears that no internal audit examination of the investment operations of the Fund has taken place, at least since 1983.

Internal audit function

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.

This relationship can be developed by including internal audit observations and recognizing their contributions in the external audit report when appropriate.

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

There was general agreement on the need for close cooperation and coordination of work between the Fund apos s internal and external auditors. It was also stressed that the internal auditors should follow up on any recommendations made by the external auditors for improvements in the Fund apos s procedures.

In paragraph 272 of the report, UNFPA agreed with the Board's recommendation that it (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

In paragraph 272, UNFPA agreed with the recommendation of the Board of Auditors to (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

Subprogramme 1

Internal audit and oversight

Programme Component B.2.2 Internal Audit

B. Review of arrangements for internal audits of the

The process for the appointment of and interaction with external auditors should be disclosed.

The Supreme Audit Institution should therefore not take the responsibility for implementing the specifics of the internal control procedures in any audited organization.

In order to improve the efficiency of the internal audit staff, UNRWA should make budgetary provision for enhancing training of its internal audit staff (para. 66).

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

Item 13 Internal audit and oversight

Management can demonstrate its support for good internal controls by emphasizing the value of independent and objective internal auditing in identifying areas for improving performance quality and by responding to information developed through internal audits.

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)

(h) To assess the work of OIOS, and the effectiveness and objectivity of the internal audit process

(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.

Having considered the report of the Office of Internal Oversight Services on the review of duplication, complexity and bureaucracy in United Nations administrative processes and procedures,See A 58 211.

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.

(i) To consider the effectiveness and objectivity of the external audit process