For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

For 2004, the request for audit plans was sent earlier to give offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

I think it comes back to the audit (request) yesterday There are way more questions here than there are answers.

The reduction of 46,900 in the costs of internal audit is the net effect of the request made by the Office of Internal Oversight Services.

Based on General Assembly resolution A RES 59 272, any Member State may request that the Audit Report be made available in its final version.

The Office of Internal Oversight Services Internal Audit Division agreed, in its review of audit certification for UNHCR implementing partners, to assist UNHCR by conducting periodic reviews of audit certificates and management letters and to provide advice, if necessary, on what action to take, and UNHCR was to request the Office to do so for the 2004 subprojects.

On UNHCR's request, the Office of Internal Oversight Services has already initiated appropriate steps to implement this recommendation in consultation with internal audit services of other agencies.

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.

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.

In paragraph 112, the Board recommended that UNCC reconsider its decision not to request Member States to include in every audit certificate comprehensive and up to date information on their national compensation payment system.

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.

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.

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