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

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

Agreement had been reached between MINUSTAH and UNDP Haiti on the integration of law programmes and the modalities were being worked out.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

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

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

Government auditors can use them to help evaluate those structures.

A total of 266 audit, investigation, inspection and evaluation reports and management reviews were completed.

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

Planned evaluation activities in 1997 were also reviewed by the Standing Committee in January.

United Nations Office at Nairobi Investigation into the alleged procurement anomalies in awarding United Nations Staff Transportation Contract (1) 1 not started

A review of the Evaluation Unit's work plan to date also shows that its actual focus was more limited than stated by the policy.

The audit includes assessing the accounting principles used and significant estimates made by the Registrar, as well as evaluating the overall presentation of the annual financial statements and the financial report.

Article 8 The accounting firm that undertakes the auditing work of the annual financial statement of the Company shall test and evaluate the internal control of the Company and produce an internal control evaluation report.

Modalities for the review and appraisal of the Madrid International Plan of Action on Ageing, 2002

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Evaluation of initial proposals

An audit also includes assessing the accounting principles used and significant estimates made by the High Commissioner, as well as evaluating the overall presentation of the financial statements.

Use self evaluation as well as independent external evaluation to review implementation.

The UNEP Manual on Project Design, Approval and Evaluation sets out the conditions relating to the submission of audit certificates.

These final audit reports provide senior management with an objective assessment of the audited area and inform them about major findings and recommendations.

198. The report reviewed in depth and self evaluation activities during the period 1996 1997.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

17. The UNEP manual on project design, approval and evaluation sets out the conditions relating to the submission of audit certificates.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

Internal audit ratings

Monitoring and evaluation and management reviews

In addition, the Associate Administrator chairs the UNDP Oversight Group comprised of the Office of Audit and Performance Review (OAPR), the Evaluation Office and the Operations Support Group.

An audit also includes assessing the accounting principles used and significant estimates made by the Director General, as well as evaluating the overall financial statement presentation.

UNHCR agreed with the Board's recommendation to follow up on audit reports with below average ratings.

Report of the Secretary General on the fourth review and appraisal of the International Plan of Action on Ageing

Further external peer review evaluations are planned so that the overall performance of the Office can be independently assessed and monitored.

(e) Assessing the adequacy of the control design

An evaluation programme as well as a timetable for intergovernmental review of evaluation studies shall be proposed by the Secretary General and approved by the General Assembly at the same time as the proposed medium term plan.

OIOS continues to apply a measurement system to rate the effectiveness of the application of key internal controls in audited operations.

Source Planning Unit, Department of Evaluation and Statistics, 1985 1995.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

Table 1

Table 1 Internal audit ratings

(a) The international timber situation

The review shall be carried out in the light of

19. The Office agrees with the need to review the evaluation form.

Evaluation Office, New York UNDP, p. 11.