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

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.

(f) To review and approve the audit work plan of OIOS

(a) The type and scope of the Auditor's examination

Workload statistics for translation and revision

Audit of engineering and infrastructural works

The Board will continue to monitor the matter in its future audits.

The External Auditor shall express and sign an opinion on the financial statements of the Organization.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

The planned workplan of the Office reflected the following audits

79. The Board of Auditors wishes to express its appreciation for the cooperation and assistance extended to its auditors by the Executive Director and the staff of the Programme.

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

You're afraid of the auditors.

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

We believe that our audit provides a reasonable basis for the audit opinion.

Operational challenges OIOS is in the process of implementing the electronic working papers system to automate and enhance the audit process.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

Audit of information technology (IT) management

2. Specifically, the audit should include the following matters

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

The Members of the Board also have joint responsibility for the audit of the United Nations Escrow (Iraq) Account, the United Nations Compensation Commission and for other activities upon request.

Our review of IOG working papers and enquiries from staff revealed that the use of computer assisted audit techniques (CAATS) was limited and that CAATS software was not used in the execution of engagements.

Given the other priorities of the internal audit section, this task has not been included in its workplan for 2005.

The Supreme Audit Institution should ensure that it has access to internal auditor reports, related working papers and audit resolution information.

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

(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.

Noting that the United Nations Board of Auditors is independent and is solely responsible for the conduct of its audits.

Our value added work, in turn, has been scheduled to take place at various stages of the audit.

Activation of the full audit trail will result in a severe degradation of system performance.

If not resolved, this issue will create a major impediment to the proper planning and execution of audit assignments, particularly for field audits.

We believe that our audit provides a reasonable basis for the audit opinion.

Since this is my second term in office, my team can apply the valuable experience gained in the audit of the previous financial period, whilst the organisation can expect to benefit from a more streamlined and effective audit.

The auditors and staff of the Internal Audit Division participated in various training, workshop and professional activities.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

The estimated number of trial days required for the completion of all trial work is 2,596 trial days.

The estimated number of trial days required for the completion of all trial work is 2,263 trial days.

(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

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

Lynis auditing tool

(b) Travel expenses related to the newly established Audit Committee

Audit of ICT management

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.