Fuel was used to support approximately 21,600 vehicles (civilian and military) and 188 aircraft, 5,500 generators and other fuel consuming equipment.

Resident auditors

1 D 2c

Resident auditor

71. The internal audit coverage of UNHCR country programmes should be enhanced to aim at a shorter audit cycle and to cover activities with high risk ratings more frequently.

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

Recording and storage of spare parts

(c) Audits to be carried out by resident auditors in the peacekeeping missions.

Austria, Court of Audit

It is anticipated that, as a result of that scrutiny, economies in the order of 20 million will be identified.

(c) UNMIL it was evident that fuel had been stolen by members of contingents.

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

Subprogramme 1

(a) Programme review industrial statistics

(a) Programme review industrial statistics

With regard to peacekeeping operations, the Board would try to strike a balance between financial and management audits, as the Advisory Committee suggested.

All peacekeeping operations were also audited and the large peacekeeping missions were continuously audited by resident auditors.

Greater use should be made of computer assisted audit techniques.

Medical Insurance Plan

There were two audits of the Mission during June 1996 and May June 1997 by a visiting audit team, in addition to the audits conducted by the resident auditor.

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

The Board of Auditors in March April 1998 addressed financial audits at Headquarters locations.

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

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

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

The PPRR will then set a timetable for the periodic review of this plan, including at tripartite reviews.

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

(c) Seven resident auditors from the resident auditor offices in the field missions will work in New York for a period of 45 days simultaneously on various topics included in the review.

The Office of Internal Oversight Services also plans to postpone to the fiscal period 2006 07 three field mission audits to be carried out by resident auditors, as the individuals will be actively involved in the completion of the comprehensive management audit at United Nations Headquarters.

The workshops considered strategies for better involvement of local communities in the preparation of synergistic projects on one hand, and on the other, opportunities and hindrances in integrating the synergistic implementation of the Rio conventions into local level planning processes.

The Department of Peacekeeping Operations agreed with the Board's recommendation that it implement the mission electronic fuel accounting system in order to improve the monitoring of fuel at peacekeeping missions and to further prevent and detect fuel mismanagement and fraud.

c Excludes the Office of the Resident Auditor.

Three T hree important issues emerged, which are reflected in the new UNCDF business planendorsed by the (DP (2005 5)), namely,from this policy debate the need to

Programme Component B.2.2 Internal Audit

B. Technology based audit techniques

Audit of supplementary programme for Iraq

(ii) Data and methods for monitoring, verification and audit.

27. The Board apos s review of cash management at the field missions revealed the following control weaknesses

The auditing standards require that the Board plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

Independent external audits should provide an objective assurance that the financial statements present a true and fair view (or are presented fairly in all material respects) of the financial condition and performance of the audited entity.

He stressed the lack of audit interpretation skills at the local level, for which UNDP had launched a certification programme, and noted efforts to harmonize resource transfer modalities.

(b) The establishment of a fuel working group

The IIA standards require a quality assurance and improvement programme to be developed and maintained, to cover all aspects of the internal audit activity and to continuously monitor its effectiveness.

Overall, however, the Board was pleased to note that the Programme had made good progress in developing a programme approach.

The design of the web based data system to monitor the audits of nationally executed projects will enable UNFPA to assess the financial magnitude and the occurrence of audit events to better appraise the risks of national execution.