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

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.

(viii) Identify appropriate key performance indicators for the performance management of external audit services

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

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

Higher requirements for external audit services.

Provision is made for the cost of external audit services.

An amount of 105,300 is provided for external audit services under budget line 10 (a), annex I.

28. Audit 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).

This estimate covers the cost of external audit services.

P.O. Box 500 A 1400 Vienna, Austria

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

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).

An amount of 66,700 is also included for external audit under line item 10 (a), audit services.

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.

External audit

Provision is made in the amount of 29,000 for external audit services.

This estimate covers the cost of external audit service for the Force.

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

The additional resources under this heading are attributable to increased requirements for freight forwarding, customs clearance services and the higher cost of inland transportation, as well as the increased cost of the external audit of UNFICYP, as estimated by the Board of Auditors.

External auditors

Provision is made for the cost of external audit services ( 94,700).

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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.

External audit costs.

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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.

Provision is made in the amount of 58,000 for external audit services.

At the end of the 2003 exercise, IDB 1161 CC OC ME external credit audit was coordinated. It helped partially to finance the Project on Sustainability of Water Supply and Sanitation Services in Rural Communities, and was given a favourable opinion by the external auditors.

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.

Under the cost sharing arrangements, it is estimated that approximately one half of external audit costs are expended on the audit of administrative operations and one half on investment operations.

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

UNDP also has an institutionalized system of yearly external audits for both its headquarters and field operations (core and non core activities) and also reports to ECOSOC and the General Assembly of the United Nations.

An external service provider is conducting an independent review of the internal controls for Atlas.

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

Audit of the use of the United Nations Office for Project Services

(c) Arrangements for internal and external auditing, financial and non financial reporting and other requirements in respect of accountability for funds of the Fund

H. Independence of external auditors

These estimates may be also subdivided by economic sector or branch of industry, agriculture and services.

The external auditors opine on the fair presentation of UNOPS financial statements.

(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)

Based on the biannual estimated cost for external 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.