In paragraph 146, the Board recommended that the Governing Council unrestrictedly provide appropriate internal audit resources and consider audit findings, particularly in regard to its processes, in the interest of accountability and transparency.

If the findings are confirmed, an audit is arranged of the activities of the individuals or legal entities (including non profit organizations).

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

The Board continued its practice of reporting the results of specific audits through management letters containing audit findings and recommendations to the Administration.

Management had initiated a review to simplify the sometimes complex internal business processes, and had proposed to assess managers' track records on audit findings when considering reassignments.

The Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

(j) Consider with the United Nations Board of Auditors and the Under Secretary General for Internal Oversight Services the internal audit programme and any significant findings, including fraud, illegal acts, deficiencies in internal control or similar issues and review management's responsiveness to the auditors' findings and recommendations

The audit reports consist of the statement of cash receipts and payments for the Development Fund for Iraq for the period from 29 June to 31 December 2004 and the following reports report of factual findings in connection with export sales report of factual findings in connection with the oil proceeds receipts account report of factual findings in connection with disbursements and management letter on internal controls.

(b) Keep under review the scope and results of the audit of the United Nations Board of Auditors and OIOS, their cost effectiveness and report periodically to the General Assembly on Committee findings

(g) Review with the Controller, the Under Secretary General for Management and the United Nations Board of Auditors the scope and results of the external audit and any significant findings reported in management letters

In response to a comment that OIA should better disseminate audit findings to contribute to organizational learning, the Director said that reporting facilities had been developed that were easily accessible by country offices and management.

Concurs with the need to strengthen analysis of the outcomes of audits nationally executed projects the follow up actions taken by project management to address audit observations and recommendations and requests UNDP, UNFPA and UNOPS to provide adequate training, particularly for field based staff, to interpret and follow up on the audit findings and recommendations

Findings

Findings

Findings

The Auditor may make such observations with respect to its findings resulting from the audit and such comments on the Registrar's financial report as it deems appropriate to the Meeting of States Parties, the Tribunal or the Registrar.

Main findings

Investigative findings

Key findings

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

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

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

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

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Findings in Lachin

Summary of findings

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

II Findings and Results

The findings were negative.

Findings of recent assessments

Findings from sectoral analyses

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.

The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.