These include the implementation of a web based audit recommendation tracking dashboard (http audit dashboard.undp.org) to manage corporate audit issues, and the establishment of a quality assurance function within the Bureau of Management (BOM) to analyze systemic issues arising from audit observations.

Tools and processes used to address corporate audit issues

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

This provides an overview of the tools and processes in place to analyse, track and manage external audit recommendations and corporate audit issues at UNDP.

Two issues within UNHCR relate to that recommendation the Oversight Committee and internal audit ratings.

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

Assists OAPR in identifying systemic trends and emerging corporate issues based on the results of the country office audit Assists the respective business divisions and content experts in understanding the root causes of compliance issues as reported by the internal and external audit team.

(b) Alerting the Secretary General on systemic organizational issues that may arise from audit, investigation or evaluation reports, and making recommendations as appropriate

Issues that are not adequately dealt with in this process, and are significant in nature, are carried forward and included in the final audit report.

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.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

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.

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

For the 2004 project audits, undertaken in 2005, country offices are requested to review action plans in order to ensure that they adequately address audit qualifications which focus on material issues.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.