UNHCR adopted new guidelines and procedures after the Board's audit.

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.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

While possible, the Panel considered that close scrutiny of the audit working papers and procedures was warranted.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

Accordingly, most governance codes and guidelines define procedures for enhancing the independence, objectivity and professionalism of the external audit.

Follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

10. The Financial Regulations and Rules of the United Nations will apply to the administration of the Fund, including the procedures for audit.

(j) Report on the audit of the policies and procedures for recruiting staff for the Department of Peacekeeping Operations,See A 57 224.

Having further considered the notes by the Secretary General transmitting the reports of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff and on the follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions,

Having further considered the notes by the Secretary General transmitting the reports of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff and on the follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions,

By the end of 2005, 183 administrative procedures will have been moved to managed electronic systems that include online approval and full audit trails.

The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

Except for a job description issued in 2003 and e mail messages to country offices, the programme had no formal guidelines or procedures at the time of the Board's audit.

A consultant on government regulation of vaccine and biological product development presented aspects and procedures of inspecting and auditing biotechnology and vaccine facilities through paper audit, quality assurance verification and interviews.

In paragraph 110, The Board recommended that UNHCR review mechanisms for the audit of expenditure incurred by its implementing partners and assess the efficiency of the new procedures introduced in 2004.

Having considered the report of the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures and the note by the Secretary General transmitting his comments thereon,

In paragraph 231 of the report, UNRWA agreed with the Board's recommendation that it (a) implement procedures to ensure that emergency changes could be performed without compromising system integrity or causing unnecessary delays in the business processes and (b) ensure that adequate audit trails existed concerning those procedures.

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.

The Committee should grant his organization the possibility to investigate further in order to identify the guilty and restore honesty an audit of the monies handed over and proper accounting procedures were also needed.

(u) Note by the Secretary General transmitting the report of the Office of Internal Oversight Services on the audit of the policies and procedures for recruiting Department of Peacekeeping Operations staff (A 58 704)

(tt) Note by the Secretary General transmitting his comments on the report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698 Add.1)

A draft document establishing procedures for reporting and addressing complaints and allegations of fraud, corruption and misconduct involving UNICEF staff has been prepared by the Office of Internal Audit and is ready for discussion.

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.

The Administration disagrees with these comments, as additional records and alternative audit procedures were available to establish clearly the source of the discrepancy, and to establish unequivocally the reliability of the IMIS trial balance report.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

In paragraph 236 of the report, UNDP agreed with the Board's reiterated recommendation that it revise its programme of internal audit work to include an appropriate level of coverage of financial procedures and controls at headquarters.