Management summary audit implementation status

Implementation rates for audit recommendations of the Implementation rate as at Period covered

To support these initiatives the Office of Internal Audit has developed a database to track the implementation of audit recommendations.

The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

Implementation rates for audit recommendations of the Office of Internal Oversight Services

(a) The Internal Audit Committee should promptly evaluate and resolve any disagreements over audit findings and establish a time frame for the implementation of internal audit recommendations

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.

Audit of the management systems renewal project post implementation review supply module

Audit of the management systems renewal project post implementation review finance module

The Field Administration and Logistics Division commenced the implementation of the audit observations.

(d) UNHCR and the Audit and Management Consulting Division will create a common database on audit communications issued and the status of implementation

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.

Processes and tools implemented to manage and track audit implementation status.

The Centre s management has already commenced implementation of the recommendations of OIOS and has established an Audit Committee to monitor their implementation status.

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

3. The Board welcomes the implementation of the new audit strategy. However, the Office of Audit and Performance Review received insufficient audit reports for the biennium 1996 1997 and the Board comments on this in more detail in its present report.

The Board recommended also that UNFPA evaluate the possibility of using the Comprehensive Audit Recommendation Database System to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

The status of the implementation of external and internal audit recommendations was reported regularly to the Oversight Committee.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions

Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

17. Significant savings had been achieved through the activities of OIOS and implementation rates for audit recommendations were high, although full implementation was required.

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.

The Office of the Comptroller General has proved to be helpful in facilitating the implementation of external audit recommendations.

60 239. Implementation of the recommendations of the Office of Internal Oversight Services on its management audit of the regional commissions

The Board limited its audit of procurement and contract management primarily to determining the status of implementation of its previous recommendations.

Audit procedures and results of the additional audit scope

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (A 60 378)

UNFPA, together with UNDP, is reviewing the possibility of utilizing the web based Comprehensive Audit Recommendation Database System, which is accessible by country offices, to monitor the implementation of audit recommendations in respect of nationally executed projects.

Implementation of the recommendations of the Office of Internal Oversight Services on the management audit of the regional commissions (continued) (A 60 378)

The Board will confirm the implementation of the strategy and the effectiveness of the measures contained therein during its next audit visit.

Table 10. Summary by object of expenditure External audit Internal audit

The Board also recommended, and UNDP agreed, that it evaluate the feasibility of extending the comprehensive audit recommendation database system to include monitoring of the status of implementation of audit recommendations made by the nationally executed expenditure project auditors.

C. Audit reports (departments audit subject)

Scope of audit

Audit of payroll

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

UNHCR also provided quarterly updates on the status of implementation of the external audit recommendations, which were distributed to the Executive Committee members.

An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

(a) Managers within the divisions are identified by name, and division heads will be accountable for the implementation of the audit recommendations

In paragraph 226 of its report, the Board recommended that UNICEF subject all significant information technology projects to a post implementation audit.

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

Other key initiatives included strengthening the roles of the MROC (paragraphs 212 and 229) the planned training of managers in corporate risk management building risk management principles into the programme management system audit planning and outcome reporting the implementation of an audit report tracking system to better monitor compliance with audit recommendations and reasons for delay, if any (paragraph 246) and the progressive rollout of audit exception reports (paragraph 193).